New issue of the Corporate Board: Role, Duties and Composition journal
The editorial team of Virtus Interpress is delighted to share the news that the third issue of the journal “Corporate Board: Role, Duties and Composition” in 2023 has been published. This issue includes studies on actual topics of the board of directors’ activity, audit committee, effectiveness, efficiency, government-owned banks, corporate governance, corporate social responsibility, organizational behavior, etc.
The first study in the issue authored by Ibtissem Kaabi aims to investigate the effect of board diligence on the audit committee’s effectiveness throughout the COVID-19 pandemic using a sample of the top 164 non-financial French companies listed on CAC All-Tradable during 2020. The paper employs the ordinary least squares method to look at the relation between audit committee effectiveness score and board activity during the health crisis. The results indicate that board activity positively affects the effectiveness of the audit committee during the COVID-19 crisis.
Ihsanul Ikhwan, Mohamed Asmy Mohd Thas Thaker, and Hassanudin Mohd Thas Thaker, in their research, examine the technical efficiency of Indonesian government-owned banks, especially evaluating their performance during the COVID-19 pandemic. The authors used quarterly data ranging from the year 2019 to 2022 and a non-parametric approach known as a data envelopment analysis (DEA), and Tobit regression. The paper contributes to the body of knowledge by specifically focusing on measuring the relative efficiency of government-owned banks in Indonesia in the most recent period in addition to existing, which represents the period before and during the pandemic crisis, which would fill the gaps in the available literature.
The final paper in this issue by Volkan Dayan provides a comprehensive review of the conference proceedings of the international conference Corporate Governance: An Interdisciplinary Outlook edited by Erik Karger and Alexander Kostyuk. The conference was focused on a variety of crucial issues of corporate governance, i.e., corporate ownership and control, earnings management, audit, corporate social responsibility and compliance, disclosure and transparency issues, financial reporting, board of directors’ practices, shareholders’ rights, etc. The author believes that the book will make a significant contribution to both the industry and academic studies. The information gained from the studies will provide accurate information to many companies in the area of corporate governance. It will also enable researchers to make significant contributions to both academic research and, in particular, postgraduate courses.
The full issue of the journal is available at the following link .
We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and interesting!
