African Journal Of Commercial Studies

This study explores how Computer-Assisted Audit Techniques (CAATs) affect the quality of internal audit reports in Kenyan businesses. Modern auditing now relies heavily on CAATs as a key instrument for efficiency improvement, comprehensive data collection, and confidentiality protection. This study investigates the use of technology in the audit pr...

This study explores the intricate mechanics of revenue collection in public hospitals in Nairobi and throughout Kenya. Public hospitals do not pay taxes, unlike for-profit businesses, and rely on government money and other contributors to improve services, treatment facilities, and personnel capacities. To serve a broad patient group with a range o...

The objective of this study is to evaluate financial innovations and their impact on the financial performance of commercial banks. To this end, descriptive and diagnostic research designs with a qualitative approach were used. To collect primary data, the researcher used a questionnaire. The questionnaires were prepared in Likert-scale format. The...

Internal auditing plays an immensely significant role in diverse areas, encompassing the preservation of financial reporting integrity, the fortification of investor confidence, the assurance of compliance with regulations, the detection of fraudulent activities and errors, the enhancement of corporate governance, the optimization of business effic...

This article undertakes an examination of the influence of utility theory on investment decisions. Utility theory, which is rooted in economics and decision theory, offers a framework that transcends conventional monetary returns by taking into account subjective happiness and value. The article explores the theoretical foundations of usefulness me...

Understanding how financial innovations affect Kenya's commercial banks' performance is the main goal of the current study. The United States has long been a leader in financial innovation. However, in terms of financial innovation, China and African nations like Kenya and Nigeria have taken the lead globally. Kenya presently leads the world in mob...

Most businesses have underperformed due to the everchanging environmental forces that affect the operation of commercial enterprises. Strong internal control systems are necessary for the institutions to implement sound revenue collection practices. Regarding the link between internal control systems and revenue generation, actual research in this...

Mergers and acquisitions have been pronounced and adopted with the profound need to combat the economic crisis and neutralize the detrimental effects of the COVID-19 pandemic. The uncertainty and risks involved in undertaking business operations have rapidly given rise to the strategic and systematic execution of cost-cutting measures and survival...

Mergers and acquisitions are widely seen as a long-term strategy for resolving financial problems in corporations. This research study that is primarily based on a desk review established that this commercial enterprise approach has given mixed findings, such as failing to establish that the stated factors led to the manner of mergers and acquisiti...

Gross working capital and net working capital are the two components that can be used to establish the working capital concept. Between current liabilities and current assets, there is a difference called net working capital. Accounts receivable, cash, and inventory are examples of current assets because they are easily convertible into cash; on th...

Investors can gain insight into an organization's future by examining its financial performance, which shows whether its operations and profits are on track to increase as well as the outlook for its stock. Financial performance is a snapshot of an organization's economic health and the man-agement's performance. Investors can gain insight into an...

The internal auditor's job is to independently vouch for the efficiency of the organization's risk management, governance, and internal control systems. The purpose of this study was to ascertain the effects of risk assessment , financial statement audits, and internal auditor evaluations of controls on financial performance. This essay began by ou...

Many organizations have wholeheartedly embraced computerized accounting systems in order to expand their corporate operations. In recent years, service businesses, particularly the banking industry, have experienced considerable development as a result of the use of computerized accounting systems. This study assesses the linkage between the financ...

Fiscal policy refers to the use of government spending and tax policies to influence economic conditions. Fiscal policies have existed for a long time, with major debates between proponents of the Keynesian model and the monetary approach. Fiscal policy can either be contractionary, expansionary, or neutral. This study analyses the literature on th...

Financial performance, in a broader sense, refers to the extent to which a firm's financial objectives have been met. This study aimed to evaluate the obstacles impacting small and medium-sized firms' financial performance in Kenya. The study's foundation was the body of existing literature, particularly on the variables affecting performance in sm...