New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress would like to present a new issue of the Journal of Governance and Regulation (volume 11, issue 3). This issue sheds light on variations of governance mechanisms and strategies between countries by exploring different contexts.
In particular, the papers published in this issue investigate, among others, the issues related to corporate governance, regulation, audit committee, external audit, accounting conservatism, forensic accounting, auditor skepticism, money laundering, fraud, corruption, electronic accounting applications, micro-enterprises, financial inclusion, company growth, economic growth, performance, GDP, sustainability governance, earnings management, idiosyncratic risks, corporate social responsibility disclosure, management, exhibition industry transformation, school governance, cybercrimes, labour market, local working requirements, organizational socialization, career development, customer value, private consumption, fast-moving consumer goods, consumer protection, information systems, demand and supply, enterprise resources planning, standardization, COVID-19, etc.
The full issue of the journal is available at the following link .
Aleksandër Biberaj, Olimpjon Shurdi, Lorena Balliu, Sonila Xhaferllari, and Julian Imami focus on the problem of identifying the right customers based on what the company needs at that moment (the best-performing ones, the new ones, the ones who will retain, etc.).
Sandra Alves and Cecília Carmo examine the joint effect of the audit committee and external audit on conservatism accounting and how a company’s rate of growth influences these relationships.
Eric D. Ncube, Maxwell A. Phiri, and Thokozani P. Mbhele aim to establish the extent of the balance between the demand and supply of tangible and intangible library materials in existing library systems and processes that meet daily library users’ needs
Webster Funhiro, Bhasela Yalezo, and Emmanuel Mutambara explore strategies for enhancing the functionality of hospital management boards in central hospitals of Zimbabwe using a survey in order to improve performance, and service delivery overall.
Medain Hashani, Besime Ziberi, and Roberta Bajrami estimate the impact of private consumption on the economic growth of the Western Balkans, including the North Macedonia, Kosovo, Albania, Montenegro, Bosnia and Herzegovina, and Serbia.
Kholis Roisah, Rahayu, Darminto, Zinatul Ashiqin Zainol, and Leony Sondang Suryani analyze the governance and regulation of local working requirements and importation of pharmaceutical products in Indonesia.
Nkechi D. Neboh and Thokozani P. Mbhele investigate the relationship between supply chain resilience and supply chain agility in the retail industry by employing quantitative research design and purposive sampling.
Božo Skoko, Dina Tomšić, and Ana Hlača approach to understand to what extent the pandemic has influenced all aspects of Croatian business events and the exhibition industry.
Rita Loloçi and Alfred Halilaj aim to identify the school principals’ role during the pandemic, and the measures they took to manage school activity in pandemic conditions.
Mohammad K. Shbeilat and Rateb Mohammad Alqatamin shed light on the role of forensic accountants in combating money laundering, in addition to highlighting potential obstacles they face in performing their duties.
Dani K. Prakosa, Amrie Firmansyah, Resi A. Qadri, Puji Wibowo, Ferry Irawan, Nur A. Kustiani, Suparna Wijaya, Arifah F. Andriani, Zef Arfiansyah, Lestari Kurniawati, Azas Mabrur, Agung Dinarjito, Rahayu Kusumawati, and Moh Luthfi Mahrus study the impact of the three earnings management methods, i.e., accrual earnings management, real earnings management, and fraudulent accounting, on idiosyncratic risk.
Mohammad Amin Alkrisheh aims to demonstrate the effectiveness of the UAE law in combating hackers who attack and spy on sensitive data of financial, commercial, or economic establishments.
Yazan Emnawer Al-Haraisa intends to examine the impact of emotional intelligence on career development through organizational socialization in commercial banks in Jordan.
Mohammad K. Shbeilat and Mohammad Eid Al-Hajaia provide insights into current perceptions and possible improvements for the use of electronic accounting applications by micro-enterprises, in addition to identifying the impact on financial inclusion.
Agustinus Nicholas Tobing, John Tampil Purba, Rizaldi Parani, and Evo Hariandja evaluate the current state of consumer protection experiences in Indonesia’s life insurance industry based on empirical research.
Finally, Supriadi Laupe, Muhammad Ikbal Abdullah, Abdul Kahar, Fadli Moh. Saleh, Femilia Zahra, and Nur Avni Syamsuddin aim to develop a fraud disclosure model for corruption cases in the local government environment through forensic accounting and investigative audits.
A very promising feature of all the articles published in the current issue is that they highlight several aspects, falling into the larger domain of corporate governance. We hope that the above papers will provide relevant insights for both researchers and professionals!