| dc.contributor.author | Njoki, Yvonne | |
| dc.contributor.author | Juma, Richard | |
| dc.contributor.author | Njogu, Grace | |
| dc.date.accessioned | 2024-10-30T06:06:12Z | |
| dc.date.available | 2024-10-30T06:06:12Z | |
| dc.date.issued | 2023 | |
| dc.identifier.issn | 2522-9400 | |
| dc.identifier.other | 10.59573/emsj.7(3).2023.36 | |
| dc.identifier.uri | http://repository.mut.ac.ke:8080/xmlui/handle/123456789/6476 | |
| dc.description.abstract | Prudent corporate governance requires an all-encompassing approach
focused on democratic values, legitimate representation, and involvement while respecting
and safeguarding the interests of all stakeholders. Corporate governance fosters successful
organizations that impact society positively. A central concept in corporate governance is the
effective execution of the oversight role, majorly accomplished through independent audit
committees. Inconsistent or ambiguous audit scope often results in disputed financial
reporting and audit processes, with boardroom wrangles that sometimes spill over to the
performance of official tasks and the provision of services. The research aimed to answer the
question “Does the presence of independent audit committees influence the quality of
services provided by water and sewerage companies in Kenya?” Using a descriptive research
design and stratified sampling approaches, the study sampled respondents from among
management, employees, and customers. The research found that board diversity had a
statistically positive effect on the quality of services, and audit committees held the
management and staff accountable in their respective functional areas. The study concludes
that audit committees should be sufficiently diversified for impartiality in exercising
oversight on the firm; and recommends that management should uphold the audit
committee’s resolutions to guarantee efficient financial reporting practices. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | European Modern Studies Journal, 2023, 7(3) | en_US |
| dc.subject | audit committee, board diversity, quality, performance, service delivery | en_US |
| dc.title | Effects of Audit Committee Practices on Service Delivery in Water and Sewerage Companies in Kenya | en_US |
| dc.type | Article | en_US |
