Influence of External Audit Report Quality on Financial Stewardship in Water and Sewerage Firms: Evidence from Kenya's Central Rift Region

Aminah M. Farah, Paul M. Nzioki, Geoffrey Kamau

Abstract: This research examines how the quality of external audit reports influences financial stewardship within water and sewerage service providers in Kenya's Central Rift Region. utilizing a descriptive design and collecting data from 63 senior managers across six public utility firms, the study applies correlation and regression analysis to establish that high-quality audit reports significantly enhance transparency and Accountability. Findings reveal a strong positive relationship (r=0.841) between audit quality and financial stewardship. The results underscore the need for professional audit standards, timely reporting and implementation of audit recommendations to strengthen.

Keywords: Audit Report Quality, Financial Stewardship, water utilities, Public sector governance, Kenya

How to Cite?: Aminah M. Farah, Paul M. Nzioki, Geoffrey Kamau, "Influence of External Audit Report Quality on Financial Stewardship in Water and Sewerage Firms: Evidence from Kenya's Central Rift Region", Volume 14 Issue 8, August 2025, International Journal of Science and Research (IJSR), Pages: 526-531, https://www.ijsr.net/getabstract.php?paperid=SR25802110301, DOI: https://dx.doi.org/10.21275/SR25802110301