Stephen Chelogoi

Human Capital Efficiency, Board Audit Committee Expertise and Financial Reporting Quality: Evidence from Listed Firms on the Nairobi Securities Exchange, Kenya

Philemon Kemboi Kitum, Stephen Chelogoi & Daniel Kirui · South Asian Journal of Social Studies and Economics · 2026

In emerging markets such as Kenya, the efficient utilisation of human resources directly influences the integrity of corporate reporting. This study investigated the effect of human capital efficiency (HCE) on the financial reporting quality (FRQ) of firms listed on the Nairobi S...