Dr. Samuel Ngigi Publications

1. Chepkorir, B., Nyakarimi, S. N., & Kariuki, P. W. O. (2026). Do board structure and director compensation influence financial reporting quality? Evidence from nonfinancial listed firms in Anglophone Sub-Saharan Africa. African Journal of Economic and Management Studies, 1-15.
2. Murango, B.M., Kariuki, S.N., and Kirimi, P.N. (2026). Capital Structure and Outreach Performance of Microfinance Institutions in Kenya: The Moderating Role of Managerial Efficiency. ShodhKosh: Journal of Visual and Performing Arts, 7(15s), 491–511. doi: 10.29121/shodhkosh.v7.i15s.2026.8788
3. Nyakarimi, S. N. (2021). Earning Management: Analysis of Non-Banking Firms Listed in Nairobi Securities Exchange using Beneish M-Score and Altman Z-Score. International journal of academic research in accounting, finance and management sciences 11(1), 80-90.
4. Nyakarimi, S. N., Kariuki, S. N., & Kariuki, P. W. (2020).  Application of Internal Control System in Fraud Prevention in Banking Sector. International Journal of Scientific & Technology Research, 9 (3), 6524 -6536.
5. Nyakarimi, S. N., Kariuki, S. N., & Kariuki, P. W. (2020). Financial Statements Manipulations Using Beneish Model and Probit Regression Model. A Case of Banking Sector in Kenya. European Online Journal of Natural and Social Sciences, 9(1), 253264.
6. Nyakarimi, S. N., Kariuki, S. N., & Kariuki, P. (2020). Risk Assessment and Fraud Prevention in Banking Sector. The Journal of Social Sciences Research, 6(1), 13-20.
7. Nyakarimi, S. N., Kariuki, S. & Kariuki, P. (2019). Moderating Effect of Government Regulations on Internal Control System and Fraud Prevention. A Case of Banking Sector in Kenya. The Journal of Social Sciences Research, 5 (12), 1900-1907.
8. Nyakarimi, S. N., Shano, M., Rukangu, S. (2016). Use of Control Activities in Fraud Control in Financial Institutions a Case of Financial Institutions in Meru Town, Kenya. International Journal of Economics, Commerce and Management, 4(8), 589-602.
9. Nyakarimi, S. N., & Karwirwa, M. (2015). Internal control system as means of fraud control in deposit-taking financial institutions in Imenti North Sub-County. Research Journal of Finance and Accounting, 6(16), 118-128
10. Karanja, J., Mwangi, J. A., Nyakarimi, S. N., (2014). Analysis of factors influencing access to credit services by women entrepreneurs in Kenya. Research Journal of Finance and Accounting 5 (11), 34-41