New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to publish the second issue of the Journal of Governance and Regulation in 2026. The papers published in this issue reflect several important and interrelated trends in contemporary research.
A prominent theme is the increasing integration of governance with broader socio-economic outcomes, particularly in areas such as financial literacy, social welfare, and entrepreneurship. Another notable trend is the growing importance of institutional quality, public governance, and regulatory effectiveness. The issue also demonstrates the rising role of digitalisation and technological innovation in governance research. A distinct stream within this issue is devoted to auditing, where several contributions explore the evolving role of audit in strengthening governance and accountability. Overall, the papers in this issue contribute to an evolving understanding of governance as a multidimensional and interdisciplinary field.
The full issue of the journal is available at the following link .
Sara Ali Alokley, Mansour Saleh Albarrak, and Yasmeen Ansari investigate the impact of financial literacy among women in Saudi Arabia, a context that remains underexplored in existing literature.
Ngoc Tu Bui, Thi Bach Tuyet Vuong, and Quang Hung Do identify and prioritise the key factors affecting tax administration effectiveness for IT enterprises in Hanoi, using a multi-criteria decision-making approach based on the fuzzy analytic hierarchy process.
Indra Kertati, Setyohadi Pratomo, and Karningsih examine the effects of financial literacy, entrepreneurship development, and government assistance programs on social welfare, with human capital development as a mediating variable.
Dimitrios Charamis, Fragiskos K. Gonidakis, Panagiotis Kyriakogkonas, and Alexandros Garefalakis explore how the effectiveness of financial governance mechanisms — specifically the implementation of GAS — depends on the degree of use of new technologies, while also evaluating the role of the state in this transition.
Glib Buriak tests the Fast State governance model, which posits that accelerating financial flows and automating administrative procedures improve macroeconomic stability, institutional quality, and human capital utilisation.
Silas Mukwarami examines the relationship between municipal financial management practices and environmental performance in South African municipalities.
Bambang Haryadi, Driana Leniwati, Nurul Herawati, Merie Satya Angraini, and Adelya Rahmadhani Shafitri test the influence of the development of the blue economy and digital technology on community income.
Fatine Benkirane, Mohamed Ait Oudra, and Samir Errabih explore how internal auditing adapts to the challenges of digital transformation in public governance.
Samel Waitina Ririhena, August Ernst Pattiselanno, Tita Kartika Dewi, Chalvyn Silasa Pakidi, Alexander Phuk Tjilen, Beatus Tambaip, and Pulung Riyanto evaluate the participation of indigenous communities in large-scale agricultural policies and analyse the impact of regulatory reforms on social justice and food sovereignty.
Hanglu Ren, Yok Fee Lee, Ku Hasnita Ku Samsu, and Zatul Himmah Adnan identify the key factors influencing the participation of ethnic minority members in community governance, with particular emphasis on the critical role of establishing networked communication between minority groups and governing bodies.
Ebrahim Mohammed Al-Matari, Nasareldeen Hamed Ahmed Alnor, Hela Turki, Mona Hassabelrasoul Mohammad, Zahra Tajuddin Abdelgader Ali, and Omer Alsir Alhassan Mohammed explore the relationship between women’s participation in top management positions and earnings management practices.
Febrina Nafasati Prihantini, Indira Januarti, and Darsono combine the elements of the board of commissioners and the audit committee into a single comprehensive analysis to evaluate the impact of both on audit quality.
Syed Naveed Ul Hassan Shah and Yongqiang Li empirically analyse 3,382 annual general meetings resolutions for the 2014 to 2018 annual general meetings seasons.
Thanh Nga Doan, Chau Thi Hai Dang, Nguyen Phuong Chi Le, Phuong Thao Nguyen, and Quang Huy Tran examine whether financial reporting quality promotes investment efficiency and assess the role of IFRS adoption, particularly voluntary early adoption, in shaping this relationship.
Karem Sayed Aboelazm, Khalid Mohamed Dganni, Fady Tawakol, and Raghda Raafat investigate the transformative potential of artificial intelligence in public procurement while identifying the legal, institutional, and ethical challenges it generates.
Arni Claessen, Throstur Olaf Sigurjonsson, and Stefan Wendt examine how Icelandic companies disclose sustainability-related governance practices and evaluate the impact of the new CSRD and the ESRS on future disclosure practices.
Hoa Thi Nguyen and Dat Minh Nguyen apply a qualitative, comparative methodology based on secondary data to examine key dimensions of public-sector human resource development in the context of human resource mechanisms.
Getoar Lubeniqi and Ardian Uka investigate the tools and techniques of strategic management for small and medium-sized enterprises in Kosovo and Albania.
Zakaria Ben Darkawi, Ahmed Charif, Nabaouia Idrissi, Mariam Gadmi, and Idriss Iaataren examine the determinants of financing choices among Moroccan small and medium-sized enterprises, focusing on the role of owner-manager characteristics and internal governance mechanisms.
Bich Thuy Nguyen deals with the supply chain in Vietnam in the post-COVID-19 period, with a focus on governance and regulation opportunities and challenges.
Isaac Francis Antwi, Carla Carvalho, Cecília Carmo, and Eric Nkansah examine the relationship between corporate governance quality and the firm performance of listed companies in Ghana.
Vesela Dimitrova aims to contribute to the existing literature on the shadow economy in Bulgaria, both methodologically and empirically, by providing an up-to-date evaluation of its size.
Indra Permana, Eko Suyono, Agus Arifin, and Suharno investigate the relationship between regional regulatory quality, corporate governance of regional-owned enterprises, fiscal capacity, and regional economic growth in Indonesia.
Maral Zakirova, Dinmukhammed Shaikin, Aiman Kussainova, and Indira Ashimova examine perceptions of government support and key barriers to the development of small and medium-sized enterprises in Kazakhstan.
Khazamula Stephen Shiburi aims to evaluate whether the corporate governance guidelines of the top-ranked countries recommend internal audit disclosures to external stakeholders and, if so, to further discuss the recommended disclosures.
Abdelmounaim Lahmidi, Farid Khrikhech, and Mohamed ben Dahmane El Idrissi seek to explore the impact of territorial governance on the SSE in the era of advanced regionalisation in Morocco.
These contributions form a compelling and insightful collection that advances current debates within the Journal of Governance and Regulation. They also reflect the ambition of research to create positive societal impact through better institutions and informed decision-making. We are grateful to all contributing authors for their rigorous research, and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
