Journal of Finance and Accounting

2026 - 2026

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Effect of Intrinsic Factors on Advance Tax Compliance in the Transport and Logistics Sector in Kenya: A Case of Public Service Motor Vehicle Owners in Kasarani Sub-County, Nairobi City County pp. 1-15: Emilio Kibui Nderitu, Peter Magero and Patrick Limo
Effect of Digitalization of Service on Housing Tax Compliance Among Landlords in Agoe, Lome City, Togo pp. 16-25: Christian Koum-Djima Bakoma, Bruce Ogaga and Japhet Kogei

Moderating Effect of Industry Concentration on the Dividend Payout Ratio-Share Price Relationship: Evidence from the Nairobi Securities Exchange pp. 1-17: Abdalla Omari, Peter K. Ndichu and Simon Ondiwa Oluoch
Influence of Collateral Requirements on Financial Performance of Cut Flower Farms in Meru County, Kenya pp. 18-30: Muthui Samuel Wang'ombe, Susan Kambura and Felix Chesigor
Capital Intensity and Firm Liquidity: A Case of Deposit-Taking Savings and Credit Co-Operative Societies in Kenya pp. 31-40: John Rogers Munene, Tobias Olweny and Josephat Cheboi
Effect of Environmental Costs on Income Tax Compliance Among Multinational Corporations in Nairobi City County, Kenya pp. 41-52: Jacinta Awino Otieno, Albert Abanga and Andrew Kimwolo
Effect of Tax Law Complexity on Domestic Tax Compliance Among Medium Taxpayers in the West of Nairobi Tax District, Kenya pp. 53-64: Peter Mutegi, Collins Kipkiyai and Neddy Soi

The Influence of Financial Technologies Innovations on Financial Inclusion of Commercial Banks in Nakuru County, Kenya pp. 1-15: Pauline Gitahi, Moses Kithinji and Barbara Namiinda
Relationship Between Corporate Governance and Financial Performance of MFIs in Kenya pp. 16-28: Sila Florence Ndinda, Benjamin Ombok and Phillip Adoyo
Moderating Effect of Financial Gearing on the Relationship Between Corporate Governance, Ownership Structure and Financial Performance of MFIS in Kenya pp. 29-42: Sila Florence Ndinda, Benjamin Ombok and Phillip Adoyo
Moderating Effect of Tax Amnesty on the Influence of Tax Systems Digitization, Taxpayer Education, and Perceived Fairness on Turnover Tax Compliance Among Micro and Small Enterprises in Machakos Town, Kenya pp. 43-56: Ambrose Mutisya, Moses Nyangu and Lucy Rono
Dividend Payout Ratio and Share Price Performance in Kenya: A Panel Data Analysis pp. 57-69: Abdalla Omari, Peter K. Ndichu and Simon Ondiwa Oluoch

Influence of Budgeting Skills on the Growth of Women-Owned Enterprises in Buuri East Sub-County, Meru County, Kenya pp. 1-14: Rose Mukami Muriuki, Susan Kambura and Felix Chesigor
Effect of Credit Risk Management Practices on Financial Performance of Savings and Credit Cooperative Societies in Meru County, Kenya pp. 15-29: Faith Gatwiri Kirimi, Fredrick Mutea and Nancy Rintari
Effect of Donor Grant Funding on Financial Sustainability of Community Conservancies under the Northern Rangelands Trust in Kenya pp. 30-43: Samson Kinyaga, Fredrick Mutea and Nancy Rintari
Herding Behaviour and Stock Market Performance at the Nairobi Securities Exchange, Kenya pp. 44-57: Virginia Wanjiru Mbira, Fredrick Mutea and Nancy Rintari
Influence of Cash Flow Forecasting Practices on the Financial Performance of Three- and Four-Star Hotels in Meru County, Kenya pp. 58-71: Alex Mwiti, Susan Kambura and Nancy Rintari

Taxation System, Legal Framework and Compliance Efficiency of Digital Taxation in Kenya: A Case of Starehe Constituency pp. 1-13: Nyangwara Nelson Omagwa, Nicholas Sile and Albert Abanga
Effect of Scheme Structure on Income Tax Compliance among Registered Pension Schemes in Central Business District, Nairobi County, Kenya pp. 14-25: Simon Kamau Waithira, Robert Odunga and John Tarus
Effect of Premiums on Financial Performance of Insurance Companies in Nairobi County, Kenya pp. 26-37: Clara Lepeeri, Nancy Rintari and Susan Kambura
The Effect of Income Risk Management on Financial Performance of Deposit-Taking SACCOs in Imenti North Sub-County, Kenya pp. 38-51: Lengojine Wini Naserian, Felix Chesigor and Susan Kambura
Effects of Budgetary Procedure on the Public Funds’ Expenditure in the Kenyan National Treasury pp. 52-64: Fredrick Munge Musembi, Ronald Bonuke and Japheth Kogei

Procurement Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles pp. 1-16: Mbuba Susan Kambura, Peter Kihara and Kenneth Mugambi
Agency Banking and Stability of Commercial Banks in Kenya: The Moderating Role of Asset Quality pp. 17-26: Robinah Kwamboka Manuguti, Lucy Wamugo Mwangi and Salome Musau
Dividend Policy and Profitability of Firms Listed at Nairobi Securities Exchange, Kenya pp. 27-39: Eustace Henry Ombogo Ogero and Job Omagwa
Effect of Internal Audit Function on Financial Performance of Postbank Kenya pp. 40-51: Evalyne Gitonga, Jane Kibanga and Lucy Kinyua
Effect of Financial Risk on Financial Performance of Deposit-Taking Savings and Credit Cooperatives in Nairobi County, Kenya pp. 52-66: Clare Nabwala Wanambuko, Jane Gathigia Muriithi and Godfrey Mwamba

Tax Administration Practices and Financial Performance of Small and Medium Enterprises in Nairobi Central Business District, Kenya pp. 1-12: Mika Kevin Omondi, Albert Abanga and Jacob Yego
The Effect of Digital Tax Payment Platforms Integration on Turnover Tax Compliance Among Manufacturing Small and Medium Enterprises in the West of Nairobi, Kenya pp. 13-30: Justin Musyoki Wambua
Effect of Tax Enforcement Mechanisms on Tax Compliance Level among Small and Medium Enterprises in Dagoreti North Sub-County pp. 31-43: Ann Waithira Wangari, Bernard Baimwera and Lucy Rono
Effect of Real Time of Tax Information on Value Added Tax Compliance among Medium Enterprises in Westlands Region- Parklands, Nairobi County, Kenya pp. 44-55: Oundo Rocky Wesonga, Robert Odunga and Paul Kabete
Financial Accountability Practices on Service Delivery in Level 5 County Referral Hospitals in Kenya: The Moderating Role of Leadership Styles pp. 56-72: Mbuba Susan Kambura, Peter Kihara and Kenneth Mugambi
Effect of Tax Audit on Value Added Tax Compliance Among Commercial Property Owners in Central Business District, Nairobi, Kenya pp. 56-67: Phoebe Wangui, Bruce Ogaga and Nicholas Kibet

Effect of Systems Automation on Turnover Tax Compliance Among Small and Medium Enterprises in Eldoret City, Kenya pp. 1-17: Kiplangat Francis Kirui, Kiplangat Francis Kirui, Tobias Olweny and Josephat Cheboi
Effect of Peer Influence on Value Added Tax Compliance Among Manufacturing Firms in Embakasi North, Nairobi, Kenya pp. 18-28: Rosemary K. Kithinji, Bruce Ogaga and John Taru
Effect of the Electronic Customs Risk Analysis System on Trade Facilitation among Clearing and Forwarding Companies at Malaba Border Post, Kenya pp. 29-41: Annsharon Karimi Riungu, Collins Kipkiyai and Daniel Kirui
Effect of Taxpayer Morale on Rental Income Tax Compliance Among Property Owners in Ruaraka Sub-County, Kenya pp. 42-52: Zakia Aboud, Collins Kipkiyai and Keneth Langat