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Audit Committees and Public Financial Management in Coastal Counties of Kenya

Author

Listed:
  • Duncan Nganyi Esiokhunjila

    (Kenyatta University, Kenya)

  • Fredrick Waweru

    (Kenyatta University, Kenya)

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.

Suggested Citation

  • Duncan Nganyi Esiokhunjila & Fredrick Waweru, 2025. "Audit Committees and Public Financial Management in Coastal Counties of Kenya," African Journal of Commercial Studies, African Journal of Commercial Studies, vol. 6(5).
    • Handle: RePEc:cwk:ajocsk:2025-102
    DOI: 10.59413/ajocs/v6.i5.9
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    References listed on IDEAS

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