Kenya has been going through a period of political reform from 1991 when section 2A of the constitution that had made Kenya a de jure one party state was repealed. The reform followed a prolonged struggle by citizens both within and without the country. Their call for democracy was one that,...

In order to develop Asia-Pacific Center for Theoretical Physics (APCTP), it is necessary to respond various kind of accountabilities around research environment as well as research capacity and international reputation. APCTP, the case of this research, has achieved its goal through proper...

This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...