New issue of the Corporate Governance and Organizational Behavior Review journal

The editorial team of Virtus Interpress is glad to introduce the new issue of the journal Corporate Governance and Organizational Behavior Review. We hope this issue will enable the readers to outline the new and most challenging issues of research in corporate governance, organizational behavior and related topics.

The published papers deal with such issues as corporate governance, organizational effectiveness, decision-making, climate change, sustainability, integrated safety, employee engagement, employee satisfaction, burnout, self-efficacy, social responsibility accounting, sustainable development, accountants’ roles, sustainability accounting, reporting, knowledge donation, knowledge collecting, competitive social capital, audit report lag, audit firm size, financial distress, bankruptcy, leadership, impact of leadership styles, employee performance, small and medium enterprises (SMEs), intended change, digitalization, family firms, socio-emotional wealth, innovation, organizational commitment, organizational resilience, resilience factors, startups, organizational culture, shared leadership, work-family conflict, job satisfaction, etc.

The full issue of the journal is available at the following link .

Oumaima Quiddi and Badr Habba aim to contribute to the literature on the capital structure and financing behavior of large listed family businesses by examining the differences and/or similarities in the determinants influencing the financing policy in the Arab world.

Maria Panagopoulou, Dimitris Panaretos, and Alexandros G. Sahinidis attempt to identify the role of age in women’s working lives. The authors study the factors and aspects of women’s working lives that are affected by age and whether the burnout they experience affects their self-efficacy in the way they make professional decisions.

The research by Wynd Rizaldy, Asep Suparman, Reni Dian Octaviani, Asep Mulyawan, Prasadja Ricardianto, Sugiyanto Sugiyanto, and Endri Endri investigates the response of countries and major international organizations such as the World Health Organization (WHO), the International Maritime Organization (IMO), and the International Civil Aviation Organization (ICAO) on Integration of sea and air transportation safety during the COVID-19 pandemic.

Mo Nguyen Thi, Tien Cao Minh, Hue Hoang Van, Linh Vu Thuy, Nguyen Thanh Binh, Hung Pham Huy, Anh Thi Lan Tran, and Hai Tran Van propose solutions to help top managers in Vietnamese securities companies enhance satisfaction, engagement, and organizational effectiveness.

Nguyen Thi Thu Hang, Nguyen Thi Phuong Dung, and Nguyen Thi Bach Tuyet evaluate impact factors on social responsibility accounting in Vietnamese plastics companies, an environmentally sensitive industry.

Che Fatimah Che Kasim, Haslinda Yusoff, and Fadzlina Mohd Fahmi explore accountants’ managerial roles, which are informational, interpersonal, and decisional in ensuring the effectiveness of sustainability accounting and reporting.

The aim of the research by Sutrisno, Bagus Yunianto Wibowo, and Widodo is to investigate and establish the significance of competitive social capital in augmenting the performance of craft (batik) SMEs in the region of Central Java, Indonesia.

The study by Ottbah Alhawamdeh, Zalailah Salleh, and Shahnaz Ismail looks at how the size of the audit firm and the gender of the auditor affected the audit report lag as well as how key audit matters functioned as a moderating factor in Jordanian companies that were listed on the Amman Stock Exchange.

Nicolaas Johannes Booyse, Christina Cornelia Shuttleworth, and Timothy Olaniyi Aluko debate the amalgamation of the integrated quality management system and the balanced scorecard to develop a framework for self-managing schools in an emerging economy.

Abdullah Abdurhman Alakkas, Hamad Alhumoudi, Hina Khan, Ashraf Imam, Asma Khatoon, Samina Bashir, and Imran Ahmad Khan empirically examine the motives of Indian firms’ managers to violate Generally Accepted Accounting Principles (GAAP) and engage in so-called fraudulent accounting.

Collins Okechukwu Irem, Mohammad Fakhrul Islam, Friday Ogbu Edeh, Ebere Rejoice Okocha, Ifeoma Gloria Duruzor, Nicholas Ihentuge Achilike, Linus Adama, Ozor Kelechukwu Colman, Gladys Owere Onah, Nwali Obinna Benneth, and Filep Balint examine the impact of corporate governance on the organizational citizenship behaviour of employees in deposit money banks.

Andreas Efthymiopoulos and Aspasia Goula look into the reliability and validity of the multidimensional Allen and Meyer’s (1990) organizational commitment (OC) scale in a financial organization belonging to the public sector in Greece, as well as the relationship between the factors of the questionnaire.

Evelin Candratio, Meiryani, Dezie Leonarda Warganegara, Olifia Rombot, Faris Kasenda, Agung Purnomo, Satria Fadil Persada, Yogi Tri Prasetyo, Reny Nadlifatin, and Michael Nayat Young investigate the impact of the combination of the unified theory of acceptance and use of technology (UTAUT) and perceived variable costs on the use of the Indonesian Financial Accounting Standard Online application by accountants, auditors and academics.

Yeni Febbianti, Andi Irfan, Jeli Nata Liyas, Wellia Novita, Abd. Asis, and Febri Rahmi examine if there are variations among financial crisis models and intend to investigate whether it has the most significant level of accuracy in predicting potential corporate bankruptcies.

The paper by Thang Ngoc Le, Dung Duc Nguyen, Quang Ngoc Nguyen, and Hang Thu Nguyen aims to factor in the effect of tax compliance on SMEs in Vietnam.

Mohammad Ali Ibrahim Al Khasabah examines the effect of customs electronic business on knowledge management and organizational performance in the Jordanian Customs Department, as well as examines the effect of knowledge management on organizational performance.

The research by Amina Guennoun, Yasmina El Jamoussi, Salma Bourkane, and Souad Habbani aims to understand the influence of innovation on the organizational resilience of startups during crises.

Ardian Berisha, Arbiana Govori, and Qemajl Sejdija focus on the relationship between leadership styles and employee performance within the framework of European SMEs.

Duc Ho Dai investigate the influence of organizational culture and shared leadership on work-family conflict and employee job satisfaction.

Waed Ensour and Nael M. Sarhan examine the influence of various societal roles, including gender, age, occupation, and education, on impression management strategies among Jordanian public sector employees within organizational contexts.

R. Sabrina and Agustina Linda measure the impact of some variables, i.e, characteristics of work on employee performance, organizational culture on employee performance, quality of interaction between supervisor and subordinates on performance, job satisfaction with employee performance, characteristics of work on job satisfaction, organizational culture on job satisfaction, and quality of interaction between superiors and subordinates on job satisfaction.

Jorge Villagrasa, Alejandro Escribá-Esteve, and Colin Donaldson address how managers react to attainment discrepancies in their firms’ performance.

Arcangela Ricciardi contributes to the general literature about digital innovation in family SMEs and mainly speaks to that literature focused on the relationship between technological innovation and succession, offering new and deeper insights into the relationship between the family, the person who is in charge of managing digitalization in these firms and the whole digitalization process.

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. We are glad to share new influencing ideas with all readers!