August 17, 2021

Professor Mary Njai has successfully defended her dissertation, titled "Assurance of CSR [Corporate Social Responsibility] reports and its association with disclosure and company financial and sustainability performance."

In her dissertation, Professor Njai evaluates whether there is an association between the assurance of CSR reports, CSR elements disclosed, and the company’s financial and sustainability performance. Her results suggest that there are indeed differences between companies that assure their CSR reports and those that do not assure their CSR report. She also found that the decision to assure, and assurance quality, are associated with the number of CSR elements disclosed as well as the companies’ sustainability and financial performance, and that size and leverage are associated with the CSR disclosures, the decision to assure, and assurance quality.

Professor Njai joined the faculty of Catholic University in August 2009 and teaches financial, managerial, and cost accounting. Professor Njai spent over six years with Ernst & Young on various audit, accounting, and project management assignments in Kenya and Rwanda in various sectors including manufacturing, agriculture, education and not for profit organizations. Prior to becoming faculty member at Catholic, she worked for the Catholic Relief Services in the USA, Nigeria and Afghanistan.