Browsing Articles: Department of Business by Author "Kariuki, Samuel N."
Now showing items 1-13 of 13
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Application Of Internal Control System In Fraud Prevention In Banking Sector
Nyakarimi, Samuel N.; Kariuki, Samuel N.; Kariuki, Peter (2020-03)The main purpose of the study was to establish the effect of internal control system on fraud prevention in banking sector in Kenya. The study involved all the banks where branch managers, operations managers and cash ... -
Determinants of Corporate Capital Structure among Private Manufacturing Firms in Kenya: A Survey of Food and Beverage Manufacturing Firms
Kamau, Guandaru C.; Kariuki, Samuel N. (Human Resource Management Academic Research Society, 2014-07)The purpose of this study was to investigate factors influencing corporate capital structure in private firms in Kenya. Although the capital structure issue has received substantial attentio n, it is noteworthy ... -
Determinants of Corporate Cash Holdings: Evidence from Private Manufacturing Firms in Kenya
Kariuki, Samuel N.; Namusonge, Gregory S.; Orwa, George O. (GreenField Advanced Research Publishing House, 2015-06)Cash is an important requirement to ensure continued operations, yet excessive cash holdings might result in many problems which include; higher opportunity costs of holding cash, cash abuse, a ... -
Determinants of tax compliance by small and medium businesses in Embu County, Kenya
Kariuki, Samuel N.; Njeru, Zachary Mukundi J. (2019-04)Small and medium enterprises are a key engine of economic growth in both developing and developed countries. Small and medium businesses being profit making institutions are expected to pay taxes to the government. ... -
Exploring internal auditor independence motivators: Kenyan perspective
Kamau, Guandaru C.; Kariuki, Samuel N.; Mutiso, Agnes N. (Science Publishing Group, 2014-03)The institute of internal auditors expressed the role of internal audit as that providing objective assurance and consulting services designed to add value and improve an organization’s operations. In performing thisrole ... -
Factors Influencing Sample Size for Internal Audit Evidence Collection in the Public Sector in Kenya
Kamau, Guandaru C.; Kariuki, Samuel N. (IJAME Publication, 2012)The internal audit department has a role of providing objective assurance and consulting services designed to add value and improve an organization’s operations. In performing this role the internal auditors are required ... -
Financial Statements Manipulations Using Beneish Model and Probit Regression Model. A Case of Banking Sector in Kenya
Nyakarimi, Samuel N.; Kariuki, Samuel N.; Kariuki, Peter (2020-03)The main objective of the study was to establish whether the banks in Kenya were involved in financial statement manipulations. The study involved all the banks registered and operating in Kenya and whose financial ... -
Firm Characteristics and Corporate Cash Holdings: A Managerial Perspective from Kenyan Private Manufacturing Firms
Kariuki, Samuel N.; Namusonge, Gregory S.; Orwa, George O. (GreenField Advanced Research Publishing House, 2015-04)The purpose of this study was to investigate the managerial perspectives on the firm characteristics and corporate cash holdings among in private manufacturing firms in Kenya. Several international ... -
Moderating Effect of CEO Tenure and Managerial Experience on Firm Specific Determinants of Corporate Cash Holdings
Kariuki, Samuel N.; Namusonge, Gregory S.; Orwa, George O. (Seventh Sense Research Group (SSRG), 2015-04)The study examines the moderating effect of CEO tenure and managerial experience on firm specific determinants of corporate cash holdings among private manufacturing firms in Kenya. The research ... -
Moderating Effect of Government Regulations on Internal Control System and Fraud Prevention. A Case Banking Sector in Kenya
Nyakarimi, Samuel N.; Kariuki, Samuel N.; Kariuki, Peter (2020)The main purpose of the study was to establish the moderating effect of government regulations on the relationship between internal control system and fraud prevention in baking sector. Structured questionnaire was used ... -
Organizational Contingencies Influencing the Adoption of Strategic Management Accounting Practices among Manufacturing Firms in Kenya
Kariuki, Samuel N.; Kamau, Charles Guandaru (2016-04)The study sought to contend with the dearth of studies in adoption of Strategic Management Accounting (SMA) practices in manufacturing firms in Kenya with the view of filling this gap. The overall objective of the study ... -
Organizational Contingencies Influencing the Adoption of Strategic Management Accounting Practices among Manufacturing Firms in Kenya
Kariuki, Samuel N.; Kamau, Charles G. (2016-04)The study sought to contend with the dearth of studies in adoption of Strategic Management Accounting (SMA) practices in manufacturing firms in Kenya with the view of filling this gap. The overall objective of the study ... -
Risk Assessment and Fraud Prevention in Banking Sector
Nyakarimi, Samuel N.; Kariuki, Samuel N.; Kariuki, Peter (2020)The objective of the study was to assess the effect of risk assessment on fraud prevention in banking industry in Kenya. The study involved all banks in Kenya. Descriptive and correlational research designs were used in ...