New issue of Corporate Law & Governance Review journal
The editorial team of Virtus Interpress is happy to present the special third issue of the journal Corporate Law & Governance Review for 2025. The published papers cover a wide range of topic, such as corporate governance, legal frameworks, sustainable development, Industrial Revolution 5.0, Golden Indonesia 2045, ethics, public procurement, smart contracts, blockchain, Islamic jurisprudence, civil law, electronic transactions, whistleblowing, whistle-blower protection, corporate fraud, market manipulation, Saudi capital market, FDI, double taxation treaties, international tax, differentiated voting rights (DVRs), unequal voting rights, conflicts of interest, ownership concentration, public sector effectiveness, legal measures, ethical leadership, government integrity, contracts for perpetual maintenance, inheritance law, property transfer, legal safeguards, ownership, land, accountability, governance, regulation, enforcement, digitalization, artificial intelligence, risk management, etc.
This issue opens with an important contribution by Bambang Soesatyo, who examines the significance of MPR decrees for Indonesia’s long-term national development in the era of Industry 5.0, echoing broader discussions on governance and state capacity.
The next paper by Karem Sayed Aboelazm, Emad Ibrahim, Nada Zuhair AlFil, and Hanadi Sharif explores the theoretical underpinnings of ethics in public procurement law — an area increasingly linked to institutional trust and public-sector integrity.
Lana Al-Khalaileh, Tareq Al-Billeh, Abdul Salam Al-Findi, and Odai Al-Hailat offer insights into smart contracts from both Islamic jurisprudence and civil law perspectives — an area receiving global attention amid accelerating digitalization.
The study by Abdullah Faraj Al Dossari presents a critical analysis of how contemporary whistleblowing frameworks apply to the Saudi capital market and highlights the current stance on whistleblowing encapsulated in the prevailing Saudi legal framework, along with suggestions for improvements that would facilitate the creation of a conducive environment for whistleblowing.
Thi Thuy Duong Nguyen, Kieu Oanh Ha, and Huong Thao Dinh examine the impact of double taxation treaties on foreign direct investment (FDI) inflows into Vietnam from 50 countries between 2001 and 2021. The findings show a significant and positive effect of double taxation treaties (DTTs) on FDI inflow to the host country, indicating that DTTs mitigate tax-related uncertainties and costs for investors.
Xixi Zheng, Hasani Mohd Ali, and Hazlina Shaik Md Noor Alam investigate conflicts of interest in differentiated voting rights, contributing to the comparative discourse in corporate governance.
The next research by Nathichai Thanaraj, Sanyasorn Swasthaisong, Lamai Romyen, Surasit Uypatchawong, Nipaporn Chanamarn, Saifon Poonhawong, and Penpansa Uypatchawong investigates the impact of ethical leadership, legal measures, organizational culture, participative administration, and operational transparency on governmental performance.
Fudji Sri Mar’ati, Indira Januarti, and Darsono analyze integrity disclosure practices on the official websites of 29 regencies and six cities in Central Java Province, Indonesia, through an anti-fraud system.
Nuredin Lutfiu, Arben Agushi, and Agon Halabaku explore the effects of the agreements on property transfers, the rights of heirs, and legal certainty, particularly in the context of rising inheritance disputes.
Muh. Afif Mahfud, Kadek Cahya Susila Wibawa, Aditya Yuli Sulistyawan, Sia Chin Chin, and Aga Natalis analyze the distinctions in land ownership arrangements for foreigners in Indonesia and Thailand, while also examining the correlation between land ownership restrictions and the principles of equity and human rights.
The next paper by Vait Qerimi, Artan Maloku, and Petrit Nimani examines the relationship between administrative accountability and corporate compliance within the legal framework, highlighting the need for a more coherent accountability system that integrates preventive, supervisory, and punitive measures to foster a culture of compliance.
The final research study by Blessing Takawira and David Pooe profiles the research landscape of digitalization as a corporate governance mechanism through a bibliometric-systematic literature review (B-SLR) of 93 articles published between 2019 and 2024 from the Scopus database.
You are welcome to browse the full issue at the following link .
We hope that reading this issue will be pleasant and informative for you!
