EXAMINING THE RELATIONSHIP BETWEEN AUDIT FEES AND FINANCIAL PERFORMANCE OF DEPOSIT TAKING SACCOS IN NORTH RIFT, KENYA

Аннотация

This study investigates the relationship between audit fees and the financial performance of deposit-taking Savings and Credit Cooperative Organizations (Saccos) in the North Rift region of Kenya. The research aims to provide insights into the impact of audit fees on Saccos' financial performance and the overall transparency and accountability in the Sacco sector. The study utilizes quantitative research methods and analyzes secondary data obtained from financial statements and audit reports of selected Saccos. The findings of the study have implications for Sacco managers, regulators, and policymakers in enhancing financial performance and governance practices in the Sacco industry. The results contribute to the existing literature on audit fees and financial performance in the context of Saccos in the North Rift region of Kenya. KEYWORDS Audit fees, financial performance, deposit-taking Saccos, North Rift, Kenya, transparency, accountability, Sacco industry, quantitative research, governance practices, Sacco managers, regulators, policymakers.