New issue of the Corporate Board: Role, Duties and Composition journal
The editorial team of Virtus Interpress is pleased to publish a new issue of the journal Corporate Board: Role, Duties and Composition, which offers insightful research on the key elements shaping modern corporate governance.
This issue highlights significant research on topics like board diversity, leadership styles, internal control systems, and the impact of top managers’ personal characteristics on corporate governance and risk management. The presented articles examine in detail such issues as company secretary, governance attributes, regulatory compliance, strategic decision-making, overconfidence, organizational performance, financial performance, sustainability, ESG performance, board size, carbon intensity, energy consumption, organizational citizenship behavior, audit fees, financial reporting quality, operational performance, restatements, female directors, political connections, environmental attention, and others.
The full issue of the journal is available at the following link .
The first article by Mohd Azuwan Khalidi, Nur Ashikin Mohd Saat, Yeng Wai Lau, and Fatima Abdul Hamid redefines the role of company secretaries, arguing that their contribution extends beyond administrative duties. The review highlights notable jurisdictional and sectoral differences, particularly between developed and emerging markets, and identifies the increasing relevance of company secretaries in high-regulation industries such as financial services.
Juliana Osmani and Sanie Doda examine the relationship between top managers’ age and their level of overconfidence in decision-making. It explores how overconfidence varies with age and the potential impact this has on corporate strategy and decision outcomes. The authors discuss the consequences of these age-related effects on the long-term stability and growth of firms.
Hicham Sbai, Hicham Meghouar, and Oumaima Benaguid, focusing on banks in developing countries, examine the relationship between women on the board of directors and bank performance under the moderating effect of national culture. The authors explore how diverse boards can improve management effectiveness and influence financial performance, particularly in emerging markets. The study highlights the role of gender inclusivity in enhancing corporate governance practices within financial institutions.
Bunga Maxel Iliany and Linda Kusumaning Wedari explore the relationship between board size, environmental performance indicators, and corporate reputation. The authors find that larger boards tend to facilitate the development of sustainability-focused strategies, which can enhance the reputation of firms. The study also examines how environmental performance metrics contribute to improving corporate reputation among stakeholders.
Kenneth L. Armas, Christina Y. Pacubas, Norberto M. Secretaria, and Leoncio T. Lucero Jr. investigate the influence of leadership styles on organizational citizenship behavior among employees in startup companies. The authors argue that adaptive and innovative leadership styles are critical for motivating employees and driving business growth in early-stage companies.
Maria Assunta Baldini, Graziella Sicoli, Maurizio Rija, and Giovanni Bronzetti look into the connection between board composition and the quality of ESG disclosures. The authors explore how diversity within boards (in terms of gender, experience, and culture) can positively influence the extent and quality of ESG reporting. The findings suggest that boards with diverse members are more likely to engage in transparent and effective ESG disclosures.
Nicholas D. Belesis, Christos G. Kampouris, Andreas E. Fousteris, and Dimitrios Varouxis assess the effectiveness of internal control systems in improving audit performance. The authors provide empirical evidence on how well-structured internal controls contribute to the reliability of audits and enhance organizational transparency. The study highlights the importance of integrating internal control systems with auditing practices to achieve better audit outcomes and gain the trust of stakeholders.
The final paper by Linxuan Wang, Shamsul Nahar Abdullah, Jason See Toh, Mengjie Sun, Zhiqiang Yang, and Ke Li investigates the impact of political ties held by female directors on a company’s ESG performance. The authors argue that female directors with a political background may bring a unique perspective to board decision-making, particularly regarding environmental issues. The findings emphasize the importance of considering both gender diversity and external political factors when evaluating corporate governance and sustainability practices.
We hope that reading this issue will be pleasant and informative for you!
