Commercial Banks – Journal of Research Innovation and Implications in Education

Board Structure and Financial Performance of Selected Commercial Banks in Rwanda

By JRIIE | October 6, 2025

Raissa Umugwaneza Ishimwe & Malgit Amos AkimsMount Kigali UniversityEmail: raissaishimwe2017@gmail.com Abstract: This study examined the effect of board structure on the financial performance of selected commercial banks in Rwanda. Guided by the Agency Theory, which emphasizes effective governance mechanisms in aligning management actions with shareholders’ interests, the study investigated how elements of board structure specifically…

Internal Control System and Financial Performance of Financial Institutions in Rwanda: A Case Study of Bank of Kigali Plc (2020–2023)

By JRIIE | April 30, 2025

Ingabire Yvette & Kato Mahazi KasoziUniversity of Kigalihttps://orcid.org/0009-0007-4805-7005Email: ingabirelucas1@gmail.com Abstract: This research investigated the effect of internal control system on the financial performance of commercial banks in Rwanda, a case of Bank of Kigali Plc. The findings indicated that for the statement that stated that “Effective control environment over financial reporting to minimize errors and…