Audit Committees and Public Financial Management in Coastal Counties of Kenya

Duncan Nganyi Esiokhunjila and Fredrick Waweru
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Duncan Nganyi Esiokhunjila: Kenyatta University, Kenya
Fredrick Waweru: Kenyatta University, Kenya

African Journal of Commercial Studies, 2025, vol. 6, issue 5

Abstract: This study examined the role of audit committees in strengthening public financial management in coastal counties of Kenya following the introduction of devolved governance under the 2010 Constitution. Grounded in institutional theory, the research employed a descriptive research design with a target population of county officials involved in financial oversight. Data were collected using standardized self-administered questionnaires and analyzed using SPSS version 28 through descriptive and inferential statistics including Pearson correlation and regression analysis. The findings indicate that audit committee composition positively influences public financial management, particularly when members possess diverse professional expertise in finance, accounting, risk management, and legal affairs. The study concludes that audit committees play a significant role in strengthening oversight and improving financial accountability in county governments.

Keywords: Audit Committee; Audit Committee Composition; Public Financial Management; Coastal Counties; Kenya (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cwk:ajocsk:2025-102

DOI: 10.59413/ajocs/v6.i5.9

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