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首页> 外文期刊>International Journal of Finance and Accounting >Effectiveness of Regulatory Pronouncements in Curbing Financial Statements Irregularities in Commercial Banks in Kenya
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Effectiveness of Regulatory Pronouncements in Curbing Financial Statements Irregularities in Commercial Banks in Kenya

机译：管制公告在遏制肯尼亚商业银行财务报表违规中的有效性

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The main objective of the study was to investigate to what extent has regulatory pronouncement been effective in curbing financial statement irregularities in commercial banks in Kenya. Regulatory pronouncements discussed in this paper include systemic risk, credit risk, prudential risk and anti-money laundering guidelines. The population of the study was all the audit and legal managers in the 43 commercial banks in Kenya. Given that the population is not large, a census was conducted. Purposeful or judgmental sampling was used to select the respondents, therefore two managers; one from the auditing and legal departments was picked as the respondents thus the total sample size for the study was 86. Results indicate that banks’ internal systems are effective at detecting fraud, customer-related fraud and employee related fraud. Additional findings indicate that majority of banking institutions in Kenya have put in place good internal audit functions and there is transparency and accountability. Results also show that Kenya’s commercial banks have a responsibility management whose function is to set up a credit administration team to ensure credit granted to a client is properly administered. Majority of banks in Kenya have never been summoned upon money laundering crimes and banks in Kenya have invested in the training of staff in anti-money laundering in the bank. Conclusions made from the study shows that the identified regulatory pronouncements herein, if effective positively affects financial regularities. The unique contribution of this paper is that it clearly addresses the effects of some regulatory pronouncements, upon which majority of commercial banks in a developing economy ought to adapt to mitigate financial irregularities. The findings of these studies may be used to improve the training curriculum of audit and legal professionals in order to capture the important findings of the study.
机译：这项研究的主要目的是调查在多大程度上管制性宣布在遏制肯尼亚商业银行财务报表违规行为方面有效。本文讨论的监管公告包括系统性风险，信用风险，审慎风险和反洗钱指南。研究的人群是肯尼亚43家商业银行中的所有审计和法律经理。由于人口不多，因此进行了人口普查。使用有目的或判断性抽样来选择受访者，因此选择了两名管理者。选择了审计和法律部门的一名作为调查对象，因此该研究的总样本量为86。结果表明，银行的内部系统可以有效地检测欺诈，与客户相关的欺诈和与员工相关的欺诈。其他调查结果表明，肯尼亚大多数银行机构都建立了良好的内部审计职能，并且具有透明度和问责制。结果还表明，肯尼亚的商业银行具有责任管理，其职责是建立一个信贷管理团队，以确保正确管理授予客户的信贷。肯尼亚的大多数银行从未因洗钱犯罪而被召唤，肯尼亚的银行已投资培训了银行中的反洗钱工作人员。该研究得出的结论表明，本文确定的监管公告，如果有效，将对财务规律产生积极影响。本文的独特之处在于，它明确地解决了一些监管声明的影响，发展中经济体中的大多数商业银行应据此采取措施缓解金融违规行为。这些研究的发现可用于改进审计和法律专业人士的培训课程，以便掌握研究的重要发现。

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