Isaac Naibei K, Oima D, Ojera P. MODERATING EFFECT OF BUSINESS RISK ON THE AUDIT FEE MODEL AMONG SMALL AUDIT FIRMS: CASE OF WESTERN REGION, KENYA. ESJ [Internet]. 2014 Apr. 28 [cited 2026 Mar. 21];10(10). Available from: https://last.eujournal.org/index.php/esj/article/view/3152