Part-time Lecturer
M.Com in Forensic Accounting (Strathmore University), B.Com (Strathmore University)
David is currently Faculty Member at Strathmore University where he teaches Accounting, Finance and related subjects. Prior to joining Strathmore, David worked at KPMG Kenya in the Risk Consulting department, Forensic Services. At KPMG, David was involved in various investigative engagements, which cut across both the private and public sector. He was involved in proactive and reactive consultancy engagements involving fraud risk assessments, anti-bribery and corruption investigations and survey, and forensic audits and investigations. While at KPMG, David consulted for both public and private and NGO sectors.
David had also worked as an accountant for Nairobi Capital Inc. and at East African Maltings in the Finance and Stores departments. David also taught at Strathmore’s School of Management and Commerce (SMC) between 2008 and 2012. In addition, he served as the Programme Administrator for the Master of Commerce (M.Com) program. He has also taught as adjunct faculty at Jomo Kenyatta University of Agriculture (JKUAT)’s College of Human Resource Development. David is also a Board Member, Mzima Springs SACCO in Nairobi.

David holds an M.Com in Forensic Accounting and a Bachelor of Commerce (B.Com), both from Strathmore University. He is a Certified Public Accountant of Kenya and also holds a Postgraduate Certificate in Academic Practice (PCAP) from York St. John University, UK. Currently, David is pursuing PhD in which he is examining the Drivers of Financial and Social Disclosure Practices by Savings and Credit Co-operatives in Kenya.

David has published several articles in peer-reviewed journals. His research interests are in disclosure, corporate finance and audit. David has presented in conferences such as the 12th IAAER ACCA World Accounting Congress at Florence, Italy and the 16th International Academy of African Business and Development (IAABD) Conference in Nairobi, Kenya. He has presented in a number of ICPAK Workshops on Financial ReportingDavid has also participated in the Global School in Empirical Research Methods at the University of St. Gallen, Australia in 2015. He has also been awarded a number of grants to facilitate his research.

David is a member ICPAK, IAAER, IAABD, a Fellow of Higher Education Academy in the United Kingdom (FHEA) and an associate member of Association of Certified Fraud Examiners (ACFE).

  1. Mathuva D., Muthuma, E. and Mboya, J. (2015). Impact of name change on the financial performance of savings and credit cooperatives in Kenya. Management Research Review, Vol. 39, No. 10  (forthcoming).
  2. Mathuva D. (2015). Revenue diversification and financial performance of savings and credit co-operatives in Kenya. Journal of Co-operative Organization and Management (forthcoming).
  3. Mathuva, D. (2015). Corporate governance, performance and employee disclosure in co-operatives: an empirical test of legitimacy and signaling theories. African Journal of Accounting, Auditing and Finance, Vol. 4 No. 3, pp. 189 – 206.
  4. Mathuva, D., Memba, F. & Mboya, J. (2015). Determinants of voluntary disclosure practices in the annual reports of savings and credit co-operatives in Kenya. African Journal of Accounting, Auditing and Finance, Vol. 4 No. 2, 139-162.
  5. Mathuva, D.M. (2014).  An Empirical Analysis of the Determinants of the Cash Conversion Cycle in Kenyan Listed Non-Financial Firms. Journal of Accounting in Emerging Economies, 4 No. 2, pp. 175-196.
  6. Mathuva, D.M (2013). Determinants of Corporate Inventory Holdings: Evidence from a Developing Country. The International Journal of Applied Economics and Finance, Vol. 7 No. 1, pp. 1-22.
  7. Mathuva, D. (2012). The Determinants of Forward-looking Disclosures in Interim Reports for Non-financial Firms: Evidence from a Developing Country. International Journal of Accounting and Financial Reporting, Vol. 2 No. 2, pp. 125-141.
  8. Mathuva, D.M. (2010). The Influence of Working Capital Management Components on Corporate Profitability: A Survey on Kenyan Listed Firms. Research Journal of Business Management, Vol. 4 No. 1, pp. 1-11.
  9. Mathuva, D.M. (2009). Capital Adequacy, Cost Income Ratio and the Performance of Commercial Banks: The Kenyan Scenario. The International Journal of Applied Economics and Finance, Vol. 3 No. 2, pp. 35-47.
  1. Mathuva D. (2014). "Corporate management in receivership: the case of Uchumi supermarkets", Emerald Emerging Markets Case Studies, Vol. 4 No. 2, pp. 1-16.
  2. Mathuva, D. (2012). “Kapital Credit Limited: From Excel LMS to SmartBiz LMS”, Strathmore University.
  3. Mathuva, D. and Mboya, J. (2015). Mwalimu National SACCO – Equatorial Commercial Bank Acquisition: Deal Gone Sour? (A) (in progress).
  1. Mathuva D. (2009). Kenya Needs Forensic Accountants. Business Daily (20 February 2009).
  2. Mathuva D. and Tecla K. (2015). A Post-training impact assessment for entrepreneurs within Kenya’s Coastal region, Strathmore Business School, Nairobi, Kenya.