New issue of the Corporate Ownership and Control journal
The editorial team of Virtus Interpress is pleased to publish the 1st issue of the journal Corporate Ownership and Control in 2026. This issue of the journal is devoted to the issues of environmental, social, and governance (ESG), board practices, chief executive officer (CEO) practices, internal control, accountability, auditing, earnings management, etc.
In particular, the issue is devoted to such relevant topics as corporate governance, corporate social responsibility, financial performance, agency costs, CEO overconfidence, inside debt, behavioral finance, risk-taking, managerial ability, ESG disclosure, sustainability reporting, cybersecurity, abnormal returns, stock market, artificial intelligence, enterprise risk management, internal control quality, operational efficiency, employee engagement, discretionary accruals, stakeholder theory, financial reporting transparency, and institutionalization.
The full issue of the journal is available at the following link .
Dalenda Ben Ahmed, Samira Benelifa, and Abderrahman Jahmane evaluate the contribution of ESG to the financial performance of banks, using a sample is made up of 52 banks from different countries during 2007-2020.
Diaeldin Osman, Ibrahim Magboul, Fadi Herzallah, Alhashmi Aboubaker Lasyoud, and Alnour Nadir Alnour Osman examine the relationship between user-based drivers of CAATTs usage and perceived CAATTs usage outcomes in Sudanese auditing firms.
Teng-Shih Wang, Feng-Yi Lin, and Liming Guan study the effect of financial statement comparability on directors’ and officers’ insurance coverage, using a comprehensive sample of firms listed in the Taiwan capital markets.
Ayishat Omar investigates the relationship between employee engagement and discretionary accruals, offering a stakeholder-oriented perspective on earnings management.
Xiang Long and Kevin Krieger analyse the interplay between CEO overconfidence, a prominent behavioral bias, and the governance role of inside debt.
Nagalingam Nagendrakumar and Niruba Sarath Jayasundara explain why the accrual accounting practices introduced to public entities in Sri Lanka failed through an empirical explanation of the loss of logic of appropriateness of the institution (i.e., AA practices) and the institutionalization (i.e., implementation process).
Chih Fang and Huey-Lian Sun examine the relationship between managerial ability and quantitative ESG disclosure metrics and investigate whether this relationship differs between manufacturing and non-manufacturing firms.
Filippo Gervasutti and Fabio M. Manenti investigate how cyberattacks affect the market valuation of European financial institutions, using an event study methodology on a sample of 31 cyber incidents affecting European financial firms between 2016 and 2024.
Alba Maria Gallo, Alexander Kostyuk, and Ubaldo Comite analyse the role of artificial intelligence in supporting enterprise risk management and improving operational efficiency through a systematic review of 85 peer-reviewed articles published between 2014 and 2024.
Finally, Khaled Samaha examines the principal determinants of internal control quality in Egyptian non-financial listed firms, focusing on corporate governance attributes and firm-specific characteristics.
We thank all contributing authors for their rigorous research and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
