{"id":7647,"date":"2025-11-21T08:17:32","date_gmt":"2025-11-21T08:17:32","guid":{"rendered":"https:\/\/kibu.ac.ke\/sgs\/?p=7647"},"modified":"2025-11-21T08:18:45","modified_gmt":"2025-11-21T08:18:45","slug":"forensic-accounting-and-financial-performance-of-commercial-banks-in-kenya","status":"publish","type":"post","link":"https:\/\/kibu.ac.ke\/sgs\/forensic-accounting-and-financial-performance-of-commercial-banks-in-kenya\/","title":{"rendered":"Forensic Accounting and Financial Performance of Commercial Banks in Kenya"},"content":{"rendered":"\t\t
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Student\u2019s Name:
\nRobert Ojiambo Sande<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Supervisors:
\n1.\tDr. Rashid Simiyu Fwamba
\n2.\tProf. Joshua Olang\u2019o Abuya\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Master of Business Administration (Accounting Option)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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ABSTRACT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The commercial banking has witnessed rapid changes. Competition is tough, thus forcing banks to heighten their effectiveness and competitiveness by raising their performance. In Kenya, commercial banks play a crucial role in driving economic growth and providing financial services to individuals and businesses. This study endeavoured to investigate the effect of forensic accounting on financial performance of commercial banks in Kenya. The following specific objectives guided the study, to; determine the effect of transaction analysis on financial performance of commercial banks; examine the effect of asset tracing on financial performance of commercial banks; evaluate the effect of data analytics on financial performance of commercial banks and establish the effect of fraud risk assessment on financial performance of commercial banks in Kenya. The study adopted correlational research design and applied stratified and purposive sampling techniques. The target population included 111 respondents consisting of forensic accountants, fraud examiners, auditors from commercial banks at the headquarters, Nairobi Central Business District. The study collected primary data through structured questionnaires, and the reliability of the study constructs (variables) were assessed through a reliability test using the Cronbach Alpha. Additionally, validity of the questionnaire was reviewed by experts in forensic accounting. The collected data underwent analysis using both descriptive and inferential statistics, with the results presented in tables and figures. The study provided empirical evidence on the effectiveness of forensic accounting practices in detecting and preventing fraud within banks. The findings revealed that all the null hypotheses were rejected based on the empirical evidence provided by the regression analysis. The study concluded that each forensic audit practice transaction analysis, asset tracing, data analytics, and fraud risk assessment were found to have a statistically significant and positive effect on the financial performance of commercial banks in Kenya. The study recommends that future research could explore the impact of forensic audit practices on non-financial performance indicators in commercial banks in Kenya.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Student\u2019s Name: Robert Ojiambo Sande Supervisors: 1. Dr. Rashid Simiyu Fwamba 2. Prof. Joshua Olang\u2019o Abuya Master of Business Administration (Accounting Option) ABSTRACT The commercial banking has witnessed rapid changes. Competition is tough, thus forcing banks to heighten their effectiveness and competitiveness by raising their performance. In Kenya, commercial banks play a crucial role in […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-7647","post","type-post","status-publish","format-standard","hentry","category-theses"],"yoast_head":"\nForensic Accounting and Financial Performance of Commercial Banks in Kenya - School of Graduate Studies<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kibu.ac.ke\/sgs\/forensic-accounting-and-financial-performance-of-commercial-banks-in-kenya\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forensic Accounting and Financial Performance of Commercial Banks in Kenya - School of Graduate Studies\" \/>\n<meta property=\"og:description\" content=\"Student\u2019s Name: Robert Ojiambo Sande Supervisors: 1. Dr. Rashid Simiyu Fwamba 2. Prof. Joshua Olang\u2019o Abuya Master of Business Administration (Accounting Option) ABSTRACT The commercial banking has witnessed rapid changes. Competition is tough, thus forcing banks to heighten their effectiveness and competitiveness by raising their performance. 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