New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is happy to publish a new issue of the Journal of Governance and Regulation. This new special issue focuses on the differential impacts of different governance and regulation on accountability in emerging and developing economies.
In particular, the following topics are covered in this issue: corporate governance, earning quality, cash flow, firm size, audit committee, internal auditing, independent commissioners, ownership structure, institutional ownership, managerial ownership, trade liberalisation, productivity, bank capital adequacy, bank profitability, cost-income ratio, non-performing loans, state subsidy, firm performance, financial performance, SMEs, monetary-fiscal games, signaling, fiscal reforms, Central Bank independence, big bath, board of directors, moral licensing, corporate social responsibility, corporate social irresponsibility, fraud risk judgment, fraud triangle, local authorities, foreign direct investment, formal sector health insurance programme, regulatory reforms, transactional leadership, employee commitment, employee performance, interactive marketing activities, female purchase decision, cloud enterprise resource planning systems, voting rights, online education governance, standardization, etc.
The full issue of the journal is available at the following link .
Badingatus Solikhah, Agus Wahyudin, Mamdouh Abdulaziz Saleh Al-Faryan, Nadia Novita Iranda, Ain Hajawiyah, and Chia-Ming Sun analyze the influence of independent commissioner, audit committee, managerial ownership, and institutional ownership on earnings quality and observe the role of a firm’s size as a moderating variable.
Ireen Choga and Shylet Masunda Mufandaedza seek to establish the effect of trade liberalisation on mining total factor productivity, employing panel data of selected seven countries from the Southern Africa Development Community for the period 1990–2017.
Jorida Xhafaj, Visar Hoxha, and Qendresa Beka examine the legal framework governing online learning in higher education in Kosovo and harmonization with accreditation standards, professional licensing bodies, and copyrights laws and evaluate the transformation process from in-campus classes to online classes from the technical perspective.
Adel A. Al-Sharkas and Tamara A. Al-Sharkas test for the potential impact of capital adequacy ratios on bank profitability in a Jordanian context by using static panel data for a sample of 24 banks covering the period 2008–2018.
Timothy Olaniyi Aluko and Nicolaas Booyse explore the effects of the state subsidy programme, that is a matching grant-funded programme to black small businesses in South Africa to improve their competitiveness within the mainstream economy, on the beneficiary’s firm operating status in the small business sector.
Hamdi Hoti and Edisona Kurhasku assess using subjective research methodologies the impact of diaspora during the pandemic period time, as migration and remittances are promoters of local economic development and have an important role in the economic well-being of citizens, as well as other aspects in financing and developing the economy.
Sarah El-Khishin and Dina Kassab investigate how rules and institutions and monetary-fiscal coordination setup impact welfare outcomes during political instability. In particular, the authors study the fiscal authority’s decision to engage in a fiscal reform under a Nash game, a cooperative setup, and a model of Stackelberg leadership.
Shereen Mohamed and Rasha Elbolok estimate the effect of sudden loss on corporate governance structure and its implications on earnings management technique “big bath” in the Egyptian context, using a matched sample of 208 firm-year observations in the Egyptian Stock Exchange.
Johanna Feldmann, Jenny Halfina, Noa Victoria Josefine Heyn, Lea Marie Körber, Yassin Denis Bouzzine, and Rainer Lueg conduct a systematic literature review covering the period from 2012 to 2021 to examine the concept of moral licensing in the corporate social responsibility literature.
Lufti Julian, Razana Juhaida Johari, Jamaliah Said, and Ludovicus Sensi Wondabio aim to propose the scale for measuring the performance of internal auditors’ fraud risk judgment, since there are many scales to measure fraud risk judgment; however, they are mostly related to financial-statement-related frauds with external auditors as the targeted respondents and still lack those to measure fraud risk judgment of internal auditors.
Ralph Vezembouua Marenga, Lesley Blaauw, and Omu Kakujaha-Matundu develop a normative framework for local authorities’ foreign direct investment facilitation to avert the negative and neutral developmental experiences of local authorities with facilitating foreign direct investment.
Anthony A. Igwe, Ifeyinwa Ejike, and Wilfred Isioma Ukpere, relying on a survey approach, aim to establish the challenges facing the implementation of the Formal Sector Social Health Insurance Programme (FSSHIP) in the emerging market as well as to determine the level of awareness of FSSHIP among the federal workers.
Shatha Mahfouz, Mutia Sobihah Abd Halim, Ayu Suriawaty Bahkia, and Noryati Alias intend to discuss the significance of employee commitment as a mediator in the relationship between transactional leadership style and employee performance among Malaysian construction sector employees.
Mahmoud Saleh Allan, Mohammed L. Ashour, Nafez Nimer Ali, and Ahmad N. Al Warasneh shed light on the influence of social media interactive marketing activities, i.e., electronic advertising, electronic word of mouth, interaction, and content credibility, on female purchase decisions.
Mua’th Jamil Hamad, Mohammed M. Yassin, and Samer Moh. Okour approach to understand the effect of key critical success factors (CSFs) of the C-ERP systems on financial performance in the post-implementation stage, developing an online questionnaire to collect data about CSFs in C-ERP firms.
Finally, Ghada Tayem focuses on ownership and control of Jordanian listed firms by identifying group affiliations, control-enhancing mechanisms, and the wealth of controlling owners, using hand-collected data for 237 firms listed on the Amman Stock Exchange.
We hope that readers will find this special issue interesting and enjoy reading.
