Volume 23 - 2026 Issue 1

Corporate Ownership and Control


Contents

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The contribution of ESG to the financial performance of banks: Multinational study

Dalenda Ben Ahmed ORCID logo, Samira Benelifa ORCID logo, Abderrahman Jahmane ORCID logo

https://doi.org/10.22495/cocv23i1art1

Viewed: 191Downloads: 80


An empirical study on the antecedents and perceived outcomes of computer-assisted audit tools and techniques (CAATTs) usage in Sudan

Diaeldin Osman ORCID logo, Ibrahim Magboul, Fadi Herzallah ORCID logo, Alhashmi Aboubaker Lasyoud ORCID logo, Alnour Nadir Alnour Osman ORCID logo

https://doi.org/10.22495/cocv23i1art2

Viewed: 169Downloads: 53





Is the failure caused by the loss of logic of appropriateness?

Nagalingam Nagendrakumar ORCID logo, Niruba Sarath Jayasundara ORCID logo

https://doi.org/10.22495/cocv23i1art6

Viewed: 58Downloads: 49