@incollection{,
	
					
					
					A1228AD1C03EDE949AB72F253C0F5B13
				,
	author={{Dr. BARIYIMA DAVIDKIABEL} and {Rivers State University of Science  and  Technology, Port Harcourt, Nigeria}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}126520
}

@incollection{b0,
	
	
		,
	title={{State Control over Public Enterprises: An Effectiveness Study}}
		,
	author={{
			PCBabu
		} and {
			KVRao
		}}
		
	
	
		,
	journal={{Public Enterprise}}
		
			16
			
			,
	year={1998}
		
	

}

@incollection{b1,
	
	
		,
	title={{An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud}}
		,
	author={{
			MSBeasley
		}}
	
	
		,
	journal={{The Accounting Review}}
		
			71
			4
			,
	year={1996}
		
	

}

@book{b2,
	
	
		,
	author={{
			MBeasley
		} and {
			JCarcello
		} and {
			DRV; Hermanson
		} and {
			PDLapider
		}}
		
		
		
		,
	title={{Fraudulent Financial Reporting: Consideration of Industry Traits and Corporate Governance Mechanisms" Accounting Horizons}}
				
			,
	year={2000. December}
			14
		
	

}

@incollection{b3,
	
	
		,
	title={{Internal Audit Problems and possible Solutions}}
		,
	author={{
			OBejide
		}}
	
	
		,
	journal={{CMD Workshop on Auditing in Private and Public Sector Organizations. Ikeja August}}
		
			
			,
	year={2006}
		
	

}

@book{b4,
	
	
		,
	author={{
			WBjorkman
		}}
		,
	title={{Concepts of Control: Powerinfluence-Authority" Public Enterprise}}
				
			,
	year={1 998}
			16
			
		
	

}

@incollection{b5,
	
	
		,
	title={{}}
		,
	author={{
			Black
		} and {
			DChampion
		}}
		
	
	
		,
	journal={{Methods and Issues in Social Research}}
		
			,
	year={1 976}
			,
	publisher={New York John Wiley and Sons}
		
	

}

@incollection{b6,
	
	
		,
	title={{}}
		,
	author={{
			JVCarcello
		} and {
			DRHermanson
		} and {
			KRaghunandan
		}}
		
		
	
	
		,
	journal={{Factors Associated with U.S. Public Companies' Investment in Internal Auditing " Accounting Horizons}}
		
			19
			2
			,
	year={2005}
		
	

}

@book{b7,
	
	
		,
	title={{Stemming the Tide: Corporate Discourse and Agenda Denial in the 2002 Corporate Meltdown" Organization}}
		,
	author={{
			CConrad
		}}
		
			,
	year={2003}
			10
		
	

}

@incollection{b8,
	
	
		,
	title={{}}
		,
	author={{
			DRCooper
		} and {
			PSSchindler
		}}
		
	
	
		,
	journal={{Business Research Methods}}
		
			,
	year={2001}
			,
	publisher={Irwin McGraw-Hill}
		
	

}

@book{b9,
	
	
		,
	title={{}}
		,
	author={{
			PDechow
		}}
		
	

}

@incollection{b10,
	
	
		,
	title={{Causes and Consequences of Earnings manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC}}
		,
	author={{
			RGSloan
		} and {
			ASweeney
		}}
		
	
	
		,
	journal={{Contemporary Accounting Research}}
		
			13
			,
	year={1996}
		
	

}

@incollection{b11,
	
	
		,
	title={{Management of Cost and Prices in Nigerian Public Enterprises}}
		,
	author={{
			Dogo
		}}
	
	
		,
	journal={{Nigerian Management Review}}
		
			5
			2
			,
	year={1990}
		
	

}

@book{b12,
	
	
		,
	title={{Accounting for Management Control London}}
		,
	author={{
			CEmmanuel
		} and {
			DOtley
		} and {
			KMerchant
		}}
		
		
		
			,
	year={1990}
			,
	publisher={Chapman and Hall}
		
	

}

@incollection{b13,
	
	
		,
	title={{}}
		,
	author={{
			KEuske
		}}
	
	
		,
	journal={{Management Control: Planning, Control, Measurement and Evaluation Addison}}
		
			,
	year={1984}
		
	

}

@incollection{b14,
	
	
		,
	title={{Internal Auditing Practices and Internal Control System}}
		,
	author={{
			FHFadzil
		} and {
			H;Haron
		} and {
			MTantan
		}}
		
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			20
			8
			,
	year={2005}
		
	

}

@incollection{b15,
	
	
		,
	title={{Evidence on formal Strategic Planning and Company Performance}}
		,
	author={{
			JRFalshaw
		} and {
			KWGlaister
		} and {
			ETatoglu
		}}
		
		
	
	
		,
	journal={{Management Decision}}
		
			44
			1
			,
	year={2006}
		
	

}

@book{b16,
	
	
		,
	title={{Business Policy in Government-Owned Companies in Less Developed Countries: The Nigerian Experience}}
		,
	author={{
			BAFubara
		}}
		
			,
	year={1982}
			,
	address={Glasgow}
		
		
			Strathclyde Business School University of Strathclyde
		
	
	,
	note={Ph.D Thesis}

}

@incollection{b17,
	
	
		,
	title={{Public Companies/Parastatals Privatization and Public Funds}}
	
	
		,
	booktitle={{Federal Ministry of Finance Incorporated}}
				
			,
	publisher={Lagos. Vanguard Publishers}
			,
	year={2006. Friday 5th June}
		
	

}

@incollection{b18,
	
	
		,
	title={{}}
		,
	author={{
			BAFubara
		} and {
			BSMguni
		}}
		
	
	
		,
	journal={{Research Methods in Management}}
		
			,
	year={1995}
			,
	publisher={Minerva Press}
		
	

}

@incollection{b19,
	
	
		,
	title={{The use of Internal Audit by Australian Companies}}
		,
	author={{
			Goodwin-Stewart
		} and {
			PKent
		}}
		
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			21
			1
			,
	year={2006}
		
	

}

@incollection{b20,
	
	
		,
	title={{Multiple Stakeholder Orientation in UK Companies and the Implications for Company Performance}}
		,
	author={{
			OEGreenley
		} and {
			GRFoxall
		}}
		
	
	
		,
	journal={{Journal of Management Studies}}
		
			34
			2
			,
	year={1997}
		
	

}

@incollection{b21,
	
	
		,
	title={{Understanding the Expectations of Finance Directors towards Internal Audit and its Future}}
		,
	author={{
			PGriffiths
		}}
	
	
		,
	journal={{Managerial Auditing Journal}}
		
			14
			9
			,
	year={19994}
		
	

}

@book{b22,
	
	
		,
	title={{Internal Audit and Organizational Governance". Florida. The Institute of Internal Auditors Research Foundation}}
		,
	author={{
			DHermanson
		} and {
			LRittenberg
		}}
		
		
			,
	year={2003}
		
	

}

@incollection{b23,
	
	
		,
	title={{Improving Public Enterprise Management in Developing Countries}}
		,
	author={{
			KRHope
		}}
	
	
		,
	journal={{Journal of General Management}}
		
			7
			3
			,
	year={1982}
		
	

}

@incollection{b24,
	
	
		,
	title={{Internal Control: Guidance for Global Journal of Management and Business Research Volume XII Issue VI Version I 16 2012 March Internal Auditing and Performance of Government Enterprises: A Nigerian Study ©}}
	
	
		,
	journal={{Global Journals Inc. (US) Directors on the Combined Code}}
		,
	editor={England and Wales (ICAEW}
		
			,
	year={1999. 2012. September}
			,
	publisher={ICAEW}
		
	

}

@book{b25,
	
	
		,
	title={{Transforming Internal Audit from its Compliance role into a Strategic Organizational Tool}}
		,
	author={{
			Kpmg
		}}
		,
	editor={U.S.A. KPMG's Management Assurance Services}
		
			,
	year={1999}
		
	

}

@incollection{b26,
	
	
		,
	title={{Public Enterprises}}
		,
	author={{
			DLal
		}}
	
	
		,
	booktitle={{Policies for Industrial Progress in Developing Countries}}
				,
	editor={
			JohnCooly
			HelenHughes
			DavidWalls
		}
		
			,
	year={1980}
		
		
			World Bank Oxford University
		
	

}

@incollection{b27,
	
	
		,
	title={{Fit, Internal Consistency and Financial Performance}}
		,
	author={{
			YJMak
		}}
	
	
		,
	journal={{Finance and Accounting}}
		
			16
			2
			,
	year={1989}
		
	
	,
	note={Journal of Business}

}

@incollection{b28,
	
	
		,
	title={{The Impact of the International Environment on Nigerian Public Enterprises}}
		,
	author={{
			JOMakoju
		}}
	
	
		,
	journal={{Nigerian Management Review}}
		
			6
			1 & 2
			,
	year={1991}
		
	

}

@book{b29,
	
	
		,
	title={{Management Accounting with Application of Quantitative Techniques}}
		,
	author={{
			MMalomo
		}}
		
			,
	year={1999}
			,
	publisher={Ikeja Chinedum Publishers Ltd}
		
	

}

@book{b30,
	
	
		,
	title={{Government Controlled Enterprises}}
		,
	author={{
			RMazzolini
		}}
		
			,
	year={1979}
			,
	publisher={John Wiley & Sons}
			,
	address={New York}
		
	

}

@book{b31,
	
	
		,
	title={{Psychometric Theory}}
		,
	author={{
			JNunnaly
		}}
		
			,
	year={1978}
			,
	publisher={McGraw Hill}
			,
	address={New York}
		
	

}

@book{b32,
	
	
		,
	title={{Auditing and Investigations}}
		,
	author={{
			BNOkezie
		}}
		
			,
	year={2004}
			,
	publisher={Bon Publications}
			,
	address={Owerri}
		
	

}

@incollection{b33,
	
	
		,
	title={{Performance Management: A Framework for Management Control Systems Research}}
		,
	author={{
			DOtley
		}}
	
	
		,
	journal={{Management Accounting Research}}
		
			10
			,
	year={1999}
		
	

}

@book{b34,
	
	
		,
	title={{Financial Management in Public Sector Enterprises}}
		,
	author={{
			GPrasad
		} and {
			KVRao
		}}
		
		
			,
	year={1989}
			,
	publisher={S. B. Nangia Publishers}
			,
	address={New Delhi}
		
	

}

@book{b35,
	
	
		,
	title={{Auditing: Concepts for a Changing Environment}}
		,
	author={{
			LERittenberg
		} and {
			BJSchwieger
		}}
		
		
			,
	year={1997}
			,
	publisher={The Dryden Press}
			,
	address={New York}
		
	

}

@incollection{b36,
	
	
		,
	title={{Behind Profit and Losses: The Experiences of Selected Philippine Public Enterprises}}
		,
	author={{
			NRosete
		}}
	
	
		,
	journal={{Public. Enterprises}}
		
			2
			2
			,
	year={1981}
		
	

}

@book{b37,
	
	
		,
	title={{Accounting Control Systems and Business Strategy: An Empirical Analysis}}
		,
	author={{
			RSimons
		}}
		
			,
	year={1987}
		
	

}

@incollection{b38,
	
	
		,
	title={{}}
		,
	author={{
			Accounting
		}}
	
	
		,
	journal={{Organizations and Society}}
		
			15
			4/5
		
	

}

@incollection{b39,
	
	
		,
	title={{Techniques of Data Collection, Questionnaire Design and Administration}}
		,
	author={{
			OSoyombo
		}}
	
	
		,
	booktitle={{Research Design and Implementation in Accounting and Finance Lagos: University of Benin Press and ICAN}}
				,
	editor={
			ARAnao
			CUUche
		}
		
			,
	year={2002}
		
	

}

@incollection{b40,
	
	
		,
	title={{}}
		,
	author={{
			.I S RVenables
		} and {
			KWImpey
		}}
		
	
	
		,
	journal={{Internal Audit}}
		
			,
	year={1991}
			,
	publisher={Butterworth & Co. (Publishers) Limited}
		
	

}

@book{b41,
	
	
		,
	title={{Do Changes in a Firm's Management Accounting and Control System Affect the Firm's Performance" SMU Knowledge Hub}}
		,
	author={{
			JJWilliams
		}}
		
			,
	year={2005. October}
		
	

}