Prof. Isaac K. Naibei

Prof. Isaac Naibei, Currently the Acting DVC Academic and Student Affairs. A holder of Doctor of Philosophy in Business Administration (Maseno University, 2014), Master of Business Administration (Maseno University, 2011) and Bachelor of Business Administration (Accounting option-Maseno University). He is also a holder of Certified Public Accountants of Kenya and Member of Institute of Certified Public Accountants of Kenya.

He has More than 10 years teaching and research activities at University Level, having rose from a Graduate Assistant, Tutorial Fellow, Lecturer and Now Senior Lecturer of Accounting at the University of Kabianga. He has Held various managerial and administrative duties previously including, Head of Department of Accounting and Finance, Programeme Leader,(PhD and MBA), Ag Finance Officer, Audit Senior in a reputable audit firm among others. He serves as a Director of UKES Ltd, a University owned Company, TRUSTEE of University of Kabianga Pension Scheme among other roles.

Books

Ojera, P.B., Naibei, I.K. (2017). Trust and Exceutorship Accounting: Theory and Practice, Kadesh Ventures Publishers, Nairobi

Kirui, K.J., Naibei, I.K. (IN PRESS), Research Methodology for Social Sciences: Practical Approach, KLB Nairobi

Papers in referred journals

Kimuyu, G.N., Naibei, I.K., Sang, H. W. (2021). Relationship Between Accounting Practices and Management of Funds In Public Secondary Schools in Kisii County, Kenya, International Journal of Scientific and Research Publications, 11(12) 319-328

Kirui B.K., Naibei, I., & Cheruiyot, P. (2021). Effect of Employee Participation in Budgeting Planning on Employee Motivation in Microfinance Institution in Kericho County. International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) 8(1): 87-93

Kirui, E.K., Naibei, I.K., & Rop, W.C. (2021). Effect of Audit Committee Characteristics on Audit Effectiveness in County Government of Kericho. Kenya. International Journal of Economics, Commerce and Management United Kingdom 9(12): 225-240

Korir, T.K., Naibei, I.K., & Cheruiyot, P.K. (2021). Does Budgeting Processes Affect Firm Financial Performance? Evidence From Tea Factories in Rift Valley Region, Kenya. International Journal of Advanced Engineering and Management Research 6(6): 161-170

Korir, L.K., Naibei, I.K., & Langat, L. (2022). Effect of Internal Control Systems on Financial Performance of Selected Commercial Banks in Selected Counties in Kenya. International Journal of Scientific and Research Publications 12(3): 152-159

Naibei, I.K. (2021). Demystifying Hypothesis Testing in Business and Social Sciences Studies. International Journal of Scientific and Research Publications 11(12): 337-341

Ngeno, J., Naibei, I.K., Langat, P. (2021). Does Corporate Governance affect Earnings Management? A case study of Deposit Taking Saccos in South Rift Region, Kenya. International Journal of Scientific and Research Publications 11(12): 329-336

Ronoh, W., Naibei, I.K., & Cheruiyot, P.K. (2021). Relationship between interest rates spread and financial performance of commercial banks in Bomet County, Kenya. International Journal of Recent Research in Commerce Economics and Management (IJRRCEM) 8(3): 8-15

Cheruiyot, J., Naibei, I.K, & Chepkwony, E. K. (2019). Effectiveness of internal auditors' professionalism on the quality of audit work: A case of savings co-operative societies in Bomet County, Kenya. International Journal of Economics, Commerce and Management, 7(1), 225-233.30.

Kemboi, R. K., Naibei, I. K., Sirmah, P. K., & Cheruiyot, P. K. (2019). Relationship between risk committee existence and financial performance of commercial banks in Kenya. International Journal of Engineering and Management Research, 9(4), 125-129.31.

Kimutai, S. A., Naibei, I.K, & Cheruiyot, P. (2019). Effect of strategic financial planning and budgeting practices on the performance of Bomet County government, Kenya. International Journal of Recent Research in Commerce Economics and Management, 6(4), 67-74.32.

King'ori, P. G., Naibei, I. K., Sang, H. W., & Kipkosgei, A. K. (2019). Moderating effect of financial strength on the relationship between board characteristics and environmental sustainability disclosures. Research Journal of Finance and Accounting, Research Journal of Finance and Accounting,10(18), 108-119. 33.

King'ori, P. G., Naibei, I. K., Sang, H. W., & Kipkosgei, A. K. (2019). The relationship between board characteristics and environmental sustainability disclosures. International Journal of Economics, Commerce and Management, 7(9), 416-431. 34.

Kipkemoi, T. H., Naibei, I.K, & Kirui, J. K. (2020). Relationship between exchange rate and Securities' market returns: Evidence from companies listed at Nairobi Securities Exchange. EPRA International Journal of Research and Development, 5(11), 41-48.35.

Koskei, A., Cheruiyot, P., & Naibei, I.K., (2019). Revenue collection efficiency in county government of Kericho, Kenya. East African Journal of Business & Economics, 4(1), 28-39.36.

Langat, P. C., Cheruiyot, P. K., Naibei, I. K., & Rop, W. C. (2019). Moderating effect of culture on the relationship between social interaction and stock market participation among secondary school teachers from Nakuru County, Kenya. The International Journal of Business & Management, 7(10), 109-113.37.

Langat, P. C., Cheruiyot, P. K., Naibei, I. K., & Rop, W. C. (2019). Relationship between financial literacy of individual investors and stock market participation decision among secondary school teachers from Nakuru County, Kenya. International Journal of STUDENTS SUPERVISION Scientific and Research Publications, 9(11), 87-96.38.

Muthoni, J.G, Naibei, I.K, Kipyego, L. (2020). Receivable And Financial Performance Of Manufacturing Firms Listed In Nairobi Stock Exchange, Kenya International Journal of Scientific and Research Publications, Volume 10, Issue 12, December 2020 513 ISSN 2250-3153 40.

Naibei, I. K., & King'ori, P. G. (2019). Impact of enhanced tax literacy levels of revenue mobilization: A conceptual analysis. International Journal of Economics, Commerce and Management, 7(12), 774-786. 41.

Osebe, P. R., Kirui, J. K., &Naibei, I. K. (2019). Impact of corporate governance on effective corporate tax rates among listed firms in Kenya. Research Journal of Finance and Accounting, 10(18), 23-33.42.

Osebe, P. R., Naibei, I. K., & Kirui, J. K. (2019). Moderating effect of leverage on the relationship between corporate governance and effective tax rates among listed firms in Kenya. International Journal of Economics, Commerce and Management, 7(9), 37-48.43.

Rugutt, W. K., Naibei, I. K., & Cheruiyot, P. K. (2019). Relationship between financial reporting reforms and performance of selected county governments in Kenya. International Journal of Engineering and Management Research, 9(5), 5-14.44.

Rugutt, W. K., Naibei, I., & Cheruiyot, P. K. (2019). Relationship between budgetary reforms and the performance of selected county governments in Kenya. International Journal of Economics, Commerce and Management, 7(9), 488-506.45.

Towett, S. M., Naibei, I.K, Rop, W. (2019). Effect of financial control mechanisms on performance of income generating units in selected public universities in Kenya. International Journal of Current Aspects, 3(5), 286-304.

Cheboss, E.M., Naibei, I. and Cheruiyot P.K. (2017). Effect of Credit Risks Management Techniques on Loan Performance: A Survey of Selected Saccos in Kericho County, Kenya. The International Journal Of Business & Management (ISSN 2321 8916) Vol 5 Issue 10 October, 2017: 201-209

Chepkorir E., Naibei, I.K. and Cheruiyot, J.K. (2017). Assessment of the Quality of Education in Newly Established Public Universities in Kenya: A Case of University of Kabianga. International Journal of Scientific and Research Publications, Volume 7, Issue 10, October 2017 pp 475-485

Kipyego, L. Naibei, I.K. (2017). ACCOUNTING INTERNAL CONTROL SYSTEMS AND FIRM PERFORMANCE: EVIDENCE FROM COMMERCIAL BANKS IN KERICHO COUNTY, KENYA International Journal of Economics, Commerce and Management United Kingdom Vol. V, Issue 11, November 2017 pp 697-712

Korir, P., Naibei, I.K. and Cheruiyot, P.K. (2017). Selected Dynamics Influencing Adoption of Integrated Tax Management System By Small And Medium Taxpayers: A Case of Bomet County, Kenya. International Journal of Scientific and Research Publications, Volume 7, Issue 10, October 2017 pp 486-491

Kosgei, B.K., Naibei, I.K. and Cheruiyot, P.K. (2017). EFFECTS OF COMPUTERIZATION ON MANAGEMENT OF FINANCIAL ASSETS OF COUNTY GOVERNMENTS IN KENYA: A CASE STUDY OF BOMET COUNTY. International Journal of Advanced Engineering and Management Research Vol. 2 Issue 5, (October) 2017: 1842-1859

Laboso, J.K. and Naibei, I.K. (2017). Tendering procedures and procurement performance in public sector: A case of Maasai Mara University. International Journal of Advanced Engineering and Management Research Vol. 2 Issue 4, (October) 2017 www.ijaemr.com ISSN: 2456-3676 : 1185-1202

Langat, W.K. , Naibei, I.K. and Machogu, E.G. ( 2017). Determinants of Insurance uptake in developing countries: Evidence from CIC insurance, Kericho Branch, Kenya. International Journal of Scientific and Research Publications, Volume 7, Issue 12, December 2017 703 ISSN 2250-3153 www.ijsrp.org : 703-715

Malait, J.C., Naibei, I.K. and Kirui, J.K. (2017). Efficacy of Accounting Systems on the Performance of Public Universities in Kenya: A Case of Egerton University. International Journal of Scientific and Research Publications, Volume 7, Issue 10, October 2017: pp 464-474

Naibei, I.K. ,Koskei, R.K. (2017). DETERMINANTS OF MEMBER LOYALTY AMONG SACCOs: A SURVEY OF SELECTED SACCOs IN KERICHO COUNTY, KENYA. International Journal of Economics, Commerce and Management Vol. V, Issue 7, July 2017 Page 637-654

Naibei, I.K. Mutai, K. (2017). Determinants of Sustainability of Development Projects Initiated by Non-governmental Organizations in Kericho County, Kenya. The International Journal Of Business & Management (ISSN 2321 8916) 41 Vol 5 Issue 6 June, 2017: 41-49

Naibei, I.K., Koskei, R.K. and Cheruiyot, P.K. (2017). Association between Selected Financial Factors and Members Patronage to Sacco Products in Kenya. International Journal of Scientific and Research Publications, Volume 7, Issue 10, October 2017 617 ISSN 2250-3153: pp 617-621

Rutto,C., Naibei, I.K. and Cheruiyot, P.K. (2017). An Investigation of Board of Directors Composition, Level of Independence and Financial Performance of Selected Saccos in Kericho County, Kenya. International Journal of Scientific and Research Publications, Volume 7, Issue 10, October 2017 453 ISSN 2250-3153 www.ijsrp.org: pp 453-462

Sanga, G.K., Naibei, I.K. and Cheruiyot, P.K. (2017). ASSOCIATION BETWEEN AUDIT COMMITTEE CHARACTERICTICS AND FINANCIAL PERFORMANCE OF SACCOs IN KERICHO COUNTY, KENYA International Journal of Advanced Engineering and Management Research Vol. 2 Issue 5, 2017 : pp 1860-1876

Korir J, Adoyo P, Naibei, I.K., Aila FO, Mule R.K, Ogut A.S, Onchonga, D.M, Okungu AEO, Omoke JO, Momanyi G, (2015). Determinants of Tax Compliance among Small Taxpayers in Western Kenya. Greener Journal of Economics and Accountancy, 4(1):009020, http://doi.org/10.15580/GJEA.2015.1.012914079.

Naibei, I.K., Oima, D.O. & Ojera, P.B. (2014). Moderating effect of audit fees on the audit fee model among small audit firms: A case of western region, Kenya, European Scientific Journal, 10(10) 445 462

Naibei, I.K., Oima, D.O. & Ojera, P.B. (2014). Application of risk based auditing among audit firms in western region, Kenya, African Research Review, 8(2), 325 342

Naibei, I.K., & Siringi, E.M., (2011). Impact of ETR on VAT compliance: a study of private business firms. African Research Review, 5(1) 7388

Naibei I.K., Momanyi., G and Oginda M.N. (2012). Relationship between income size, inspection and VAT compliance: Evidences from private firms in Kenya. African Research Review, 6(12) <

Mugenda., N.G. Momanyi G., & Naibei.I.K. (2012).Implications of Risk management practices on Financial performance of Sugar Manufacturing Firms in Kenya. International Journal of Arts and Humanities 1(1) 1229.

Ochieng O., Ojera, P.B., Wanjare, J., Ntongai, S.J. & Naibei, I.K. (2012). Organizational Characteristics that are antecedents to organizational learning: A case of Maseno University, Kenya, International Journal of Humanities and Arts 1(2) 305 321

Shikule, I.F., Momanyi, G. Naibei, I.K., Oginda, M.N., and Nyakweba, I. (2012). Determinants of pension schemes Governance effectiveness: a case of Kenya Medical Research Institute (KEMRI). African Research Review 6(2).

Simiyi J.S., Momanyi G., Naibei, I.K. (2012). Credit and debit card usage and cash flow management control by customers: evidences from commercial banks customers in Kisumu city, Kenya. African Research Review, 6(4) : 157 172 <

Kefa, O.S., Momanyi, G., Oginda, M, Naibei, I.K. & Nyakweba, I. (2012). Influences of income levels on Housing demand: A case of low income earners in Eldoret municipality, Kenya. Afref Ijah, 1(4); 217 233

Research Interest

1. Accounting, Finance and Management

Student Projects Supervision

Bii, G. C.(2019). Mobile-banking services and performance of selected micro and small-scale enterprises in Kericho County (Masters)

Chepkwony, Erick K. (2019). Effectiveness of internal auditors' professionalism on the quality of audit work: A case of savings Referees co-operative societies in Bomet County, Kenya(Masters).

Kemboi, Raymond. K.(2019). Relationship between risk committee existence and financial performance of commercial banks in Kenya. (PHD)

Kimutai, S. A., (2019). Effect of strategic financial planning and budgeting practices on the performance of Bomet County government, Kenya (Masters).

King'ori, P. Gichuki., (2019). Moderating effect of financial strength on the relationship between board characteristics and environmental sustainability disclosures.(PHD)

Kipkemoi, Tonui. Hillary, (2020). Relationship between exchange rate and Securities' market returns: Evidence from companies listed at Nairobi Securities Exchange

Koskei, Anthony, (2019). Revenue collection efficiency in county government of Kericho, Kenya.

Langat, Penina. C., (2019). Moderating effect of culture on the relationship between social interaction and stock market participation among secondary school teachers from Nakuru County, Kenya. (PHD)

Osebe, Peter Rowlings (2019). Moderating effect of leverage on the relationship between corporate governance and effective tax rates among listed firms in Kenya. (PHD)

Rugutt, Willy (2019). Relationship between financial reporting reforms and performance of selected county governments in Kenya. (PHD)

Towett, S. Musunkui, (2019). Effect of financial control mechanisms on performance of income generating units in selected public universities in Kenya.

Certified Public Accountant of Kenya (CPA-K

Director, UKES Ltd

Trustee, UoKSRBS

Programme Leader, PhD (Business Administration)

Member of Research and Extension Committee

Prof. Isaac K. Naibei