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Author

Kipkoech Ngenoh

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Review Open access Oct 2026

Risk Governance and Quality of Financial Reporting Among Commercial State-Owned Entities in Kenya

The reliability of financial reports underpins accountability and service delivery in State-Owned Commercial Entities (SOCEs), yet weak board-level oversight, political interference, and recurrent audit qualifications continue to undermine credibility in Kenya. This paper reports one component of a larger doctoral stud...

Kipkoech Ngenoh, Gichuki King'ori, L. Langat · 0 citations

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