Research Design Research Articles

An evaluation of current technology in supply chain management

This research presents a scoping review of the evaluation of current technology that is being used in SCM by analysis of existing studies and contemporary concepts on this topic. A methodology based on a scoping review approach in the subject discipline was organized to carry out this research. Two databases and one search engine were searched for journals from 2019 to 2023 using relevant keywords designed for the study. Information regarding research designs, year of publications, publication authors, and findings of each study were documented. Out of the obtainable preliminary 70 studies extracted from the selected databases, only 44 research papers were accepted to meet the exclusion and inclusion criteria delineated for this study, where 45 % of papers were published between 2020–2021. Five different technological research areas were addressed in this scoping review. The major technology areas were AI and the IoT, followed by Data analytics and Big data IoT, and last but not least, Blockchain technology. The main obstacles to applying technology to SCM include change management, human reception/acceptance of these technologies, technical knowledge of the workforce already in place, and the significant costs associated with implementing these solutions. Leveraging technology improves customer happiness, reduces errors, and increases organizational responsiveness. Less crucial but still important are the difficulties in locating qualified workers and the possibility that technology will surpass human performance. However, there is undeniable proof that technology has many benefits; when applied wisely, businesses can benefit greatly from this new technology.

Community involvement and performance of secondary schools in Kassanda Town Council, Kassanda District

The purpose of study is to establish the ways of community involvement in management of secondary schools in Kassanda district. The study was conducted in Kassanda Town Council, Kassanda district, the study adopted a descriptive survey research designs based on both qualitative and quantitative research design. The data was collected from 50 respondents who were the parents and local leaders of Kassanda Town Council. The study findings reveal that whereas the community provides involvement in schools, the ways of participation are quite limited. The community makes some few contributions to the performance of the secondary schools and is limited by poverty of the communities and lack of policy for involving community in participating in schools. The study recommends that there is a need to orient and educate or the stakeholders on their responsibility of participating in decision making process in schools as well as ensure transparency and accountability of the funds they help to raise and that deliberate involvement of the community in affairs of the school. The study also recommends that policy formulation on matters on management of secondary schools should be all inclusive so that it can address the societal needs.

Learner perception on tactile materials as a correlate of performance in mathematics: The case of Thika high school for the Blind, Kiambu County, Kenya

Mathematics is considered the foundation of scientific and technological growth, making one of the most important subjects taught in formal schools. Yet learners with visual impairment continue to perform poorly in Mathematics due multiple factors, among them unfavorable perceptions on the subject. Drawing from the social constructivism theory, this study aimed to establish learner perception on tactile materials as a correlate of performance in Mathematics among learners in Thika High School for the Blind. The objectives were to investigate general performance of mathematic among the learners who are blind and assess learners’ perception on the mathematic tactile learning materials in relation to their performance in Mathematics. This study used a case study research design. The target population comprised 80 learners who are blind in the school. Stratified random sampling was used to select the learners 24 who are blind according to class and gender. Questionnaires were used to collect data. Quantitative data was collected, coded and organized. Data analysis was through descriptive summaries and correlational analyses. There was a weak positive relationship between learners’ perception in learning Mathematics and performance in Mathematics (r = 0.203, p = 0.342). The majority the students indicated doing their homework daily when given by the teacher, getting homework marked daily, and doing homework alone daily. Therefore, this study recommends the need for the Ministry of Education to initiate strategies to enhance positive perceptions toward Mathematics among learners who are blind.

M-fisheries prototype: Innovating towards evidence-based planning and decision-making in marine fisheries management

Kenya’s marine fisheries sector has the potential for increased growth. However, fisheries managers in Kenya currently face the challenge of poor, missing or aggregated catch data. This paper explores Information and Communication Technology (ICT)-based solutions in the fisheries sector. The study adopts exploratory research design. It reports a review and analysis of two ICT-based solutions in the fisheries sector, conducted in the year 2020. From the analysis, the study proposes the development of M-Fisheries Prototype, as an answer to the challenges of the two reviewed solutions. The prototype introduces an SMS/USSD app for data collection. The SMS/USSD app aligns to the mobile-rich but internet-poor context of the fish landing sites, as it addresses the challenges of the other mobile-based systems that only require the use of smartphones. These challenges include infrastructural accessibility, technical usability and internet data costs.

Prosocial behavior, empathy, type A and type B personality among college students

The study aims to investigate the relationship between Prosocial behavior, Empathy, Type A, and Type B personality and to investigate significant differences in Prosocial behavior, Empathy, Type A, and Type B personality between males and females. The sample selected for the study is young adults, age range from 18-25. A Convenient sampling method is used. Samples were collected from Bangalore and other cities in Tamilnadu. Data was collected from 242 college students both males and females. (100 males and 142 females) The mode of data collection was through online mode. In this study, the correlational research design is used. The tools used are the Prosocialness Scale for Adults (PSA) developed by Caprara et al (2005), A/B Behavioral Pattern Scale (ABBPS) developed by Upinder Dhar and Manisha Jain (1983). The Toronto Empathy Questionnaire developed by Spreng et al (2009). The data was studied using Spearman correlation and the Mann- Whitney u test. The results show that Prosocial behavior, Empathy, Type A and Type B personality have a significant relationship with each other. Prosocial behavior and Empathy have significant differences in males and females. The conclusion is that individuals with Type B personality had higher Empathy than individuals with Type A personality.

The Integration of Educational Technology in Teaching Filipino in Taganito National High School, Claver, Surigao Del Norte, Division of Surigao Del Norte: A Program

The study determined the effectiveness of integrating educational technology in teaching the Filipino Subject for Grade 9 students in Taganito National High School. The study employed a quasi-experimental research design utilizing two homogenized group comprising 30 students per group. Data gathered were analyzed using the mean and standard deviation, T-test for dependent samples, and analysis of co-variance (ANCOVA). Results revealed that the average post test scores of Grade 9 students in Filipino subject is mostly Very High both in the Control (M=9.12; SD=.38) and in the Experimental (M=9.41; SD=.31). Learning performance of Grade 9 students in the Experimental Group is significantly higher (p=.002) compared to that of the Control Group. Therefore, the use of educational technology in teaching the Filipino subject is highly effective. Students’ learning achievement in Filipino subject is significantly enhanced with the effective use of educational technology in instruction. Thus, it is recommended that the Grade 9 teachers handling the Filipino subjects are enjoined to effectively use educational technology in teaching the subject. Moreover, the learning modules used in this study may be adopted by other Filipino teachers as teaching interventions in teaching the Grade 9 students.

Glass bead-activated clotting time (gb-ACT) for monitoring the anticoagulation effects in elderly patients with high risk of venous thromboembolism (VTE)

ABSTRACT Background To find a new bedside method to monitor the anticoagulation effects of low-molecular-weight heparins (LMWHs) in patients with a high risk of venous thromboembolism (VTE). Research design and methods A total of 32 hospitalized patients (aged ≥60 years) who were at high risk of VTE were assigned to receive subcutaneous LMWH for 5 to 14 days. Plasma anti-factor Xa (anti-Xa) activity was conducted by a chromogenic method, and the glass bead-activated whole blood clotting time (gb-ACT) value was obtained by a Sonoclot Analyzer. Results A correlation between the gb-ACT values and the anti-Xa levels was suggested (R = 0.447, p = 0.002), and it was stronger in the older group aged 80 years above (R = 0.467, p = 0.008) and in the group of patients with an eGFR of 30 ~ 60 mL/min (R = 0.565, p = 0.005). The area under the curve (AUC) for gb-ACT by receiver operating characteristic (ROC) curve evaluation was 0.725 (p = 0.011), and the gb-ACT >282.5s provided a sensitivity of 60% and specificity of 74% for anti-Xa >0.800 IU/ml. Conclusions The gb-ACT values detected by a Sonoclot Analyzer could act as a novel bedside method in the monitoring of LMWH anticoagulation.

Investigating EWOM and halal product knowledge on gen Z’s halal cosmetics purchase intentions in Pakistan

Purpose This study aims to improve the theory of planned behavior (TPB) model by incorporating electronic word of mouth (E-WOM) as a factor influencing attitude (ATT), subjective norms (SN) and perceived behavioral control (PBC). The main goal is to study Generation Z’s intention to purchase halal cosmetics. In addition, the research examines how halal product knowledge (HPK) influences the relationships between ATT, SN, PBC and the purchase intention of halal cosmetics. Design/methodology/approach Data were collected using self-administered questionnaires from two superstores in Karachi, Pakistan, with 265 valid responses. Convergent and discriminant validity analyses were performed to ensure validity and reliability, and variable relationships were assessed using structural equation modeling. Findings The results revealed that EWOM significantly influences ATT, SN and PBC. ATT and PBC both significantly affect purchase intention (PI), while SN has a nonsignificant influence on PI. In addition, the study found HPK only moderates the association between ATT and PI, while moderating influence HPK does not exist in the relationship between (SN and PI) and (PBC and PI). Research limitations/implications This study focuses on the Halal cosmetics industry in Pakistan and explicitly targets Generation Z individuals in a particular cultural environment. The aim is to examine how applying the same research design in different sectors and countries can lead to different results. In addition, the study primarily includes Gen Z consumers of halal cosmetics. Collecting data from other generational groups for future studies, such as generations X and Y, would be interesting. Originality/value This research contributes to the existing literature on halal consumption by introducing the concept of E-WOM as a factor within the TPB model. This study is particularly groundbreaking as it examines how Gen Z Pakistani Muslim consumers’ behavioral intentions toward halal cosmetic products are influenced by their HPK using the TPB model. Additionally, the paper presents an extended TPB modeling framework that could be valuable to researchers, marketers and halal experts.

COOPERATIVE LEARNING: ITS EFFICACY IN IMPROVING TECHNOLOGY AND LIVELIHOOD EDUCATION PERFORMANCE

This study investigated the efficacy of an 8-week cooperative learning strategy as an intervention to improve the performance of technology and livelihood education among the Grade 7 students at Sagayen National High School. To gather data, a quantitative research design, specifically an experimental design, was employed. The results of the experiment indicated a positive result in the performance of the subjects after they participated in the intervention. These findings suggested that implementing a cooperative learning strategy could be an effective strategy to provide additional support and address the learning deficiencies of students. Moreover, this study contributed valuable insights to the field of education by expanding the knowledge base through an exploration of cooperative learning strategies and their potential to enhance student achievement. KEYWORDS: cooperative learning, student performance, experimental research design, quantitative research, Philippines

Diversity, Equity, Inclusion, and Antiracism Research in Physical Therapy over the Last 25Years: A Scoping Review.

Discussions of the root causes of health disparities and educational inequities often neglect to identify racism as a primary factor. Researchers must take a systems perspective in order to identify the effects of racism and other forms of systemic oppression on health. It is unclear to what extent this perspective exists in the physical therapy research literature. We conducted a scoping review to quantify and describe the volume of research in physical therapy pertaining to diversity, equity, and inclusion that specifically examines race and/or ethnicity and references racism or antiracism. A systematic search of PubMed and Scopus databases for articles published between 1997 and 2021 was conducted. Articles were screened to ensure they were focused exclusively or primarily on physical therapy and used diversity, equity, and inclusion terms in the context of personal identity factors. This resulted in 158 relevant articles. Each was tagged with an article type and personal identity factor focus. A majority of the included articles were descriptive/observational in nature. The included articles explored various personal identity factors, with race and ethnicity being the most common focus followed by culture, disability, and socioeconomic status. A small proportion of articles explicitly discussed racism or antiracism. These findings highlight the need in physical therapy research for greater attention to racism as a fundamental cause of health disparities and educational inequities. Addressing this gap is crucial for promoting diversity, equity, and inclusion within the field and ultimately achieving optimal health outcomes for marginalized populations. Including consideration of racism and other forms of systemic oppression in the motivation, design, and interpretation of research in physical therapy will help to make more visible the root causes of inequity and improve our ability to develop effective, multi-level interventions.

Metallacarboranes in Medicinal Chemistry: Current Advances and Future Perspectives.

Metallacarboranes, exemplified by cobalt bis(dicarbollide) ([COSAN]-), have excelled their historical metallocene analogue label to become promising in drug design, medical studies, and fundamental biological research. Serving as a unique platform for conjugation with biomolecules, they also constitute an auspicious building block for biologically active derivatives and a carrier for cellular transport of membrane-impermeable cargos. Modified [COSAN]- exhibits specific antimicrobial, antiviral, and anticancer actions showing promise for preclinical trials. Contributing to the ongoing development in medicinal chemistry, metallacarboranes offer desirable physicochemical properties and low acute toxicity. This article presents a critical look at metallacarboranes in the context of their application in medicinal chemistry, emphasizing [COSAN]- as a potential game-changer in drug design and biomedical sciences. As medicinal chemistry seeks innovative building blocks, metallacarboranes emerge as an important novelty with versatile solutions and promising implications.

STRESS MANAGEMENT AND TEACHERS' PERFORMANCE IN THE TERESIAN DAUGHTERS OF MARY-MANAGED SCHOOLS

This study investigated the stress management and teachers’ performance in the Teresian Daughters of Mary-Managed Schools High School Department. The study used the non-experimental quantitative research design utilizing correlational method. The respondents were composed of 149 teachers in the Teresian Daughters of Mary-Managed Schools High School Department using a universal sampling. The statistical tools used were Mean, Pearson Product Moment Coefficient Correlation and Regression Analysis. The findings revealed that the teachers were able to always observe stress management. This suggests that they are able to control their stress by being respectful and responsible, managing and communicating existing and future work, managing the individual within the team and reasoning/ managing difficult situations. Meanwhile teacher’s performance is always observed by the teachers. This indicates that teacher is able to observe always the expected standard performance in terms of designing learning experiences for children, knowledge and understanding of subject matter, strategies for facilitating learning and interpersonal relationship. There is no significant relationship between the stress management and teacher’s performance in the Teresian Daughters of Mary- Managed Schools High School Department. None of the domains of the stress management that significantly influence of the teacher’s performance in the Teresian Daughters of Mary-Managed Schools High School Department. It is articulated in this study that that further study may be conducted on the other stress management indicators that may influence the teacher’s performance in the Teresian Daughters of Mary-Managed Schools High School Department. It was concluded that teachers who have always observed stress management do not have an impact to their performance. KEYWORDS: Stress management, Teacher’s performance, Teresian Daughters of Mary- Managed Schools.

A Systematic Narrative Review of Recent Obesity Interventions with Black Women in the United States.

This study is to comprehensively review recent obesity interventions for Black women in the United States. We searched PubMed and EBSCOhost for articles published between 2013 and 2022 using a comprehensive search strategy. Two reviewers screened titles, abstracts, and full texts. Data from the included articles were extracted.Qualitative themes related to the intervention designs were identified across studies. Fifty-two studies were included in the review. Interventions typically aimed to reduce weight by targeting diet and/or physical activity. Intervention activities were delivered virtually and in-person via several formats including didactic content and interactive sessions. Outcomes were assessed through a variety of research designs. Across papers, we identified six key themes of intervention design: integration of technology, centering community and culture, personalization of content, use of social support, skill-building through intervention activities, and addressing comorbid health conditions. To address the obesity epidemic, future research can build upon key lessons learned from recent interventions tailored to Black women.

Employee learning and skilling in AI embedded organizations – predictors and outcomes

Purpose In this research article we aim to answer two research questions: - With ever increasing AI based integrations in organizations, it is imperative to understand how employees learn and adapt to these newer technologies? What is the impact of this learning and adaptation on AI-based employee productivity? Design/methodology/approach A survey-based research design has been conducted among the employees working in technology companies. Questionnaires were administered by the researchers physically using snowball based purposive sampling to reach the participants who are working in the AI driven technology companies. The data was analyzed using Structural Equation Modelling and numerous studies have previously used this approach for model fit and testing. Findings it was found that employee learning has significant positive mediational impact on the relationship between AI trust, knowledge sharing and AI skills and AI-employee collaboration. SEM results indicate that data fits the proposed model well. Practical implications findings indicate that as the trust in AI develops, employees are more interested in learning and increasing their understanding of AI driven work and increase their AI skills such as Machine learning and data analytics. To increase AI-employee collaborations and upskilling: organizations will need to foster AI training opportunities; make employees work on projects having AI based sociotechnical systems; create environment of knowledge sharing among employees on AI themes. Originality/value The use of Artificial Intelligence (AI) is ubiquitous, and more and more organizations are adopting AI in their operations which lead to massive scale changes in the functioning of organizations. These large-scale massive transformations are posing challenges and opportunities at the same time. At the same time, it created immense challenges for employees’ adjustment to the new learning and skilling requirements posed by AI (Sengupta et al., 2022). It is therefore expected that employees embrace the associated new technologies of AI such as big data analytics, Machine learning and Robotics.

Memory-making interventions for children and their families receiving pediatric palliative or bereavement care: A systematic review protocol

Background In paediatric palliative and bereavement care, providing comprehensive support that extends beyond medical treatment to address the emotional and psychosocial needs of children and their families is essential. Memory-making interventions play a critical role in capturing cherished moments and fostering emotional resilience. However, widespread consensus on the foundation and scope of memory-making interventions in paediatric contexts remains sparse. This review aims to identify, appraise, and synthesise the evidence on memory-making interventions for children with life-limiting or life-threatening conditions and their family members receiving palliative or bereavement care. Methods This systematic review will follow the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA). A systematic search will be undertaken from January 1, 1985, to February 27, 2024, across the following databases: PubMed, EMBASE, CINAHL (EBSCO), PsycINFO (EBSCO), Web of Science, the Cochrane Library, and Scopus. Studies across diverse research designs that examine children (0-19 years) with life-limiting or life-threatening conditions undergoing memory-making interventions with psychosocial or other outcomes will be included. Screening, data extraction, and quality appraisal will be performed by two independent reviewers, with a third reviewer resolving discrepancies. Joanna Briggs Institute guidelines for conducting mixed methods systematic reviews will be used to inform the data analysis and synthesis process. Conclusions This review will provide critical insights into the existing evidence base on memory-making interventions in paediatric palliative and bereavement care, highlighting psychosocial and other impacts, implementation factors, and evidence quality. By identifying best practices and gaps in knowledge, this evidence review may inform future research and intervention design, or adaptation, and contribute to the enhancement of healthcare for children with life-limiting and life-threatening conditions and their families. Registration This review was registered in PROSPERO, the International Prospective Register of Systematic Reviews (CRD42024521388; 18/03/2024).

Fortifying Transparency: Enhancing Corporate Governance through Robust Internal Control Mechanisms

Purpose: This study explores how robust internal control mechanisms enhance corporate governance by fostering organizational transparency and accountability. The focus is on the interplay between internal controls and corporate governance practices, emphasizing their collective role in promoting organizational success and sustainability. Research Design and Methodology: The study employs a qualitative approach, conducting a comprehensive literature review of peer-reviewed articles, books, and reports. Using relevant keywords, data were collected from academic databases such as PubMed, Scopus, Web of Science, and Google Scholar. Thematic analysis was used to categorize and synthesize recurring themes and patterns, ensuring objectivity and rigor in data interpretation. Findings and Discussion: The findings of this study have significant practical implications. They reveal that effective corporate governance frameworks, underpinned by robust internal control mechanisms, not only enhance transparency, accountability, and ethical conduct but also mitigate risks, safeguard assets, and ensure compliance with regulations. This underscores the real-world relevance of the research and its potential to guide organizational practices. Implications: This study highlights the need for organizations to comprehensively integrate internal control mechanisms into their governance frameworks. It also emphasizes the importance of fostering a culture of integrity, adopting technological innovations, and maintaining compliance with evolving regulations. However, the study also points to the need for future research, particularly longitudinal studies, and interdisciplinary approaches, to further understand the dynamic governance-control relationship. This opens opportunities for further exploration and the development of more effective corporate governance practices.

War and Financial Statements: Assessing the Impact of the Russia-Ukraine Conflict on International Accounting and Reporting Standards

Purpose: This study aims to assess the impact of the Russia-Ukraine conflict on international accounting and reporting standards. The focus is on understanding how geopolitical tensions influence regulatory divergence, enforcement challenges, financial reporting practices, and market dynamics. Research Design and Methodology: A qualitative methodology was employed, involving a systematic review of scholarly articles, books, reports, and other academic sources. Data were collected from comprehensive searches on databases like Google Scholar and JSTOR, with thematic analysis used to identify recurring themes and patterns. Triangulation, member checking, and reflexivity ensured the validity and reliability of the findings. Findings and Discussion: The findings reveal that the Russia-Ukraine conflict exacerbates regulatory divergence, complicates enforcement of international accounting standards, and increases complexities in financial reporting. Geopolitical tensions lead to fragmented regulatory responses, undermining efforts toward harmonization. Corporations adopt enhanced risk disclosures and conservative reporting approaches to navigate uncertainties and reassure stakeholders. Investor sentiment and market perceptions are significantly influenced, resulting in increased market volatility and shifts in investment strategies. Implications: This study highlights the need for adaptive regulatory responses and collaborative efforts to promote harmonization of accounting standards. Technological innovations, such as blockchain and artificial intelligence, offer promising avenues for enhancing regulatory compliance and transparency. The findings underscore the importance of interdisciplinary research and longitudinal studies in informing policy interventions, corporate strategies, and regulatory reforms, promoting financial stability, transparency, and resilience in conflict-affected environments.

Institutional distance and location choice: an experimental approach to the perception puzzle

PurposeIn this research, we designed and implemented a unique vignette experiment to study the effect of managers' perceptions of institutional distance on foreign location choice, as well as the moderating effect of managerial international experience and preferred entry mode on this relationship.Design/methodology/approachWe employ an experimental vignette methodology (EVM) approach applied in the context of Chinese managers to test the causal relationships depicted in our hypotheses. In this way, we measure the decision-makers' perceptions ex ante, i.e. in conjunction with and prior to a decision about a foreign location choice.FindingsOur findings show that managers' ex-ante perceptions of institutional distance negatively affect decisions on foreign location choice. Also, we find that managerial international experience and preference for high commitment entry modes mitigate the negative effect of managers' perceptions of institutional distance on foreign location choice.Originality/valueThis research study adds to our understanding of the effect of managers' perceptions of institutional distance and managerial contingencies on foreign location decisions. Further, it advances novel experimental design in international business research in general and on foreign location choice in particular.

Big Data Meets Sustainable Marketing: A New Integrated Curriculum for Hospitality Education

This study presents a novel educational intervention, the Sustainable Marketing with Big Data (SMBD) module, grounded in the theory of change. The SMBD module integrated data literacy, sustainability knowledge, and marketing skills through problem-based learning, creative problem solving, computer-based learning, and project-based pedagogical approaches. Employing a mixed-methods research design, this investigation evaluated the effectiveness of the proposed SMBD curriculum through a quasiexperimental design and compared learning outcomes between an experimental group (n=44) and a control group (n=39) taught with traditional methods. Pre- and posttests were used to assess students' data literacy, sustainability attitudes and behaviors, and marketing competency. ANCOVA revealed that the experimental group exhibited significantly greater improvements across all dimensions than did the control group. Regression analysis confirmed the positive influence of gains in big data literacy and sustainability knowledge on marketing skill demonstration. Qualitative analysis of focus group data provided further insights into students' learning experiences and engagement with the SMBD curriculum. The results support the efficacy of the theory of change framework and active learning pedagogies in enhancing undergraduate hospitality students' competencies in three critical domains. The SMBD model offers educators a comprehensive, empirically validated curriculum for preparing future hospitality leaders to leverage big data for sustainable marketing in a rapidly evolving industry.

Effect of Internal Control Systems on Financial Reporting Lag among Listed Companies in the Nairobi Securities Exchange.

The timeliness of audited financial reporting has been a concern for various stakeholders, including shareholders, managers, and regulators, as well as internal and external auditors. In the Kenyan perspective timeliness of audited financial statements is prescribed by the Company Act, 2015 as six months or approximately one hundred and eighty days. The general objective of the study was to evaluate the effect of internal control systems on financial reporting lag among listed companies in the Nairobi Securities Exchange. The specific objectives were; to investigate the effect of corrective controls, preventive controls, detective controls and finally monitoring controls on the on financial reporting lag among listed companies in the Nairobi Securities Exchange. The study was anchored on the following theories; agency theory, stewardship theory, attribution theory and systems theory. The method of study adopted in this study was descriptive research design. The target population of this study l comprised companies listed at NSE. Specifically, the units of analysis will be the four departments of finance, human resources, companies listed at NSE. This study used Purposive stratified sampling method to get the sample size which will sample a suitable number of respondents from the different strata from the NSE companies which operate though board of management. The study used both primary and secondary data to gather information needed to respond to the research objectives. The Panel Data Analysis model was used to determine the significance of each independent variable in affecting the financial performance of companies. Qualitative data as analyzed using content analysis, through developing a thematic framework from the key issues, concepts and themes emanating from the open-ended questions. The study adopted several diagnostic tests that included multicollinearity test, test for fixed or random effects and multicollinearity test. Regarding corrective controls, the study established that corrective controls had a significant and negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The study also established that preventive controls had a significant and negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The study further established that detective controls had significant and a negative e effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The value of the coefficient is also negative. The study finally established that monitoring controls on had significant and a negative effect on the financial reporting lag among listed companies in the Nairobi Securities Exchange. The value of the coefficient is also negative.