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Caroline Muthoni Njeru

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Open access Sep 2026

THE ROLE OF TRAINING IN OPTIMIZING INTERNAL CONTROLS FOR FINANCIAL SUSTAINABILITY

The financial sustainability of non-rotating informal financial groups (IFGs) remains a major concern for development practitioners and policymakers, particularly in emerging economies where such groups play a critical role in poverty reduction, financial inclusion, and community development. Although internal controls...

Caroline Muthoni Njeru, Dennis Otieno · EPRA International Journal o... · 0 citations

Open access Jul 2026

Governance at the Core: How Audit Committee Independence, Expertise and Size Shape Financial Reporting Quality in Kenyan State Corporations

Financial reporting quality is fundamental to transparency, accountability and effective governance in the public sector. In Kenya, state corporations play a crucial role in national development and public resource management yet persistent audit queries, weak internal controls and recurring financial misstatements con...

Emmah Watiri Kimani, Caroline Muthoni Njeru · European Modern Studies Jour... · 0 citations