New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to introduce the fourth issue (volume 9, issue 4) of the Journal of Governance and Regulation in 2020. Scholars from different countries of the world, among others from the USA, Italy, the UK, Egypt, the United Arab Emirates, Indonesia, Jordan, etc., authored the papers published in this issue.
The papers focus on several interesting topics in the field of governance and regulation, including corporate governance, corporate social responsibility, digitization, artificial intelligence, fiscal decentralization, public finances, lending policies, credit risks, banks profitability, stakeholder capitalism, accounting standards, labour and tax-related issues, women entrepreneurship, gender diversity, board of directors characteristics and composition, company performance, stock markets, business ethics, forensic accounting, auditing, etc.
The full issue of the journal is available at the following link.
The new issue starts with the paper by Amrie Firmansyah and Riska Septiana Estutik who on the basis of 34 non-financial companies listed on the Indonesia Stock Exchange analyze the effect of environmental responsibility performance and social responsibility disclosure on tax aggressiveness as well as the role of corporate governance in moderating such effects.
Muhammad Mahboob Ali conducts exploratory and explanatory research investigating whether the transformation of the emerging country (Bangladesh) towards the digital economy can act effectively and efficiently for the benefits of the society and the economy also.
The paper by Jameel Aljaloudi measures the degree of fiscal decentralization in Jordan by estimating the indicators used by the World Bank and the International Monetary Fund, applying a set of data for the period 2016-2018 and published electronically by the Ministry of Finance and the Ministry of Local Administration in Jordan.
Zaid Al-hawatmah and Osama Samih Shaban aim to find out the impact of the lending policies adopted by Jordanian commercial banks on their profitability analyzing all the commercial banks operating in Jordan that is 13 banks during the period 2016-2020.
Hugh Grove, Mac Clouse, and Tracy Xu in their paper approach to answer the question whether companies who have committed to stakeholder capitalism are fulfilling their commitments and to provide some recommendations to their boards of directors.
Mithkal Hmoud Alqaraleh, Nawaf Samah Mohammad Thuneibat, and Abdulnaser Ibrahim Nour apply a meticulous market survey from banking employees in Jordanian Islamic banks in order to highlight the problems faced by Islamic banks in Jordan due to the adoption of the accounting standards issued by the AAOIFI.
Christian Rainero and Giuseppe Modarelli investigate the main areas of influence on work motivation and personal satisfaction in the teaching profession in Italy through the analysis of a wide cross-regional sample of professional teachers working in Italian public schools, as well as aspiring teachers.
David Isaac Ntimba, Karel Frederick Lessing, and Ilze Swarts provide an overview of the primary labour legislation that was promulgated after the democratization of South Africa after 1994 collecting the data through the perusal of scientific journals, newspaper articles, published/unpublished dissertations and theses, textbooks, and other relevant sources.
Fitriya Fauzi, Darius Antoni, and Emi Suwarni study the effects of financial and digital literacy on the growth of small and medium enterprises managed by women in Indonesia, analyzing case of a total of 240 women and 240 men by means of structural equation modeling.
Mohamed Hassan Abdel-Azim and Sabah Soliman evaluate the impact of the board of directors’ characteristics on bank performance in the Egyptian context on the basis of a sample of 21 Egyptian banks covering the period from 2012 till 2018.
Houcine Berbou and Oumaima Sadqi perform an empirical analysis of the impact of internal governance mechanisms on the financial and stock market performance of listed companies in Morocco using a sample of 44 companies listed in the Casablanca Stock Exchange.
Khurram Parvez Raja and Muhammad Anowar Zahid conduct a qualitative research that focuses on the expected role of corporate managers and business schools in light of the corporate scandals and financial crises of the late 20th and early 21st centuries.
Ahmad Abed Alla Alhusban, Haitham A. Haloush, Hashem Alshurafat, Jebreel Mohammad Al-Msiedeen, Ali Abdel Mahdi Massadeh, and Rawan J. Alhmoud examine the available regulations, standard laws, and codes of conduct that might guide a forensic accountant in performing forensic accounting services in Jordan as well as investigate the applicability of general rules of contract and tort law in addition to the Companies Act in order to provide adequate protection for forensic accountants in Jordan.
Ahmed Eltweri, Alessio Faccia, and Luigi Pio Leonardo Cavaliere explore the role played by the culture on the adoption of the International Standards on Auditing that intends to stimulate establishing an efficient auditing regime in Libyan auditing practice.
The papers published in this issue contribute greatly to the previous research and we hope that reading this issue will be interesting and informative for you!