New issue of the Journal of Governance and Regulation

The editorial team of Virtus Interpress is glad to publish a new issue of the Journal of Governance and Regulation (volume 11, issue 4). This issue provides a serious contribution to the previous research in the field.

In particular, the papers published in this issue investigate, among other, the topics of good governance, auditing, audit committees, finances, financial governance, financial development, economic growth, monetary policy, liquidity, solvency, banks, European banking system, investment policy, board of directors, compensation, firm performance, profit sharing, gross domestic product, macroeconomic indicators, political economy, budget reforms, big data, data analytics, decentralization, fiscal independence, fraud, stakeholder engagement, organisational behaviour, big five personality traits, job satisfaction, conflict handling, COVID-19, job creation, employee work productivity, employee well-being, etc.

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

Ida Rosnidah, Razana Juhaida Johari, Nurul Afifah Mohd Hairudin, Sayed Alwee Hussnie Sayed Hussin, and Ayatulloh Michael Musyaffi aim to explore how auditors use big data analytics to detect and prevent fraud in their audit work, the benefits, and barriers of incorporating big data analytics into audit practice.

Gabriel Maibvisira, Emmanuel Mutambara, and Cynthia Mashia adopt a positivist philosophy and the explanatory research design to establish cause and effect relationships between organizational citizenship behavior dimensions of altruism and conscientiousness and employee job satisfaction.

Rizal Irvan Amin and Isharyanto examine the issues related to the future regional autonomy regulation in Indonesia as an evaluation material and efforts to find and reformulate the ideal form of decentralization as the basis for working relations between the central and the regional government.

Naning Fatmawatie and Endri Endri analyze the principles of financial governance of companies traveling for Hajj and Umrah services, using a qualitative approach with a phenomenological method that describes and gives meaning to the data.

Andisile Best and Bhasela Yalezo critically evaluate the existence and the extent of stakeholder management strategies in the Expanded Public Works Programme in the developing country and the effects of not meeting the set youth and persons with disabilities targets over the years.

Rovena Vangjel and Babu George investigate the relationship between financial development and economic growth for the six countries of the Western Balkan (Albania, Montenegro, North Macedonia, Kosovo, Bosnia and Herzegovina, and Serbia) for the period 2005–2019.

Paolo Agnese, Paolo Capuano, and Pasqualina Porretta focusing on the micro-prudential perspective try to answer the research question of whether the unconventional monetary policy is mediated by European banks’ liquidity and solvency ratios.

Williams Omokhudu Odiwo, Sadiq Oshoke Akhor, Peter Eshioke Egielewa, Wilfred Oritsesan Olley, Nefisat Margaret Agol, and Daniel Charles Ozuomode aim to understand how cross-border oil companies dealt with violence utilizing intergroup community strategy and present for this purpose the best practices used by international oil companies in resolving conflicts with local residents.

Teddy Asmara, Setia Untung Arimuladi, and Yos Johan Utama introduce research in the field of law with an empirical legal research approach aiming to assess the dynamics of investment in the emerging market and the effects of COVID-19 associated with the work creation law in Indonesia.

Hussein H. Sharaf-Addin and Ahmed Abdullah Saad Al-Dhubaibi focus on the interaction effect of board of directors share-ownership and compensation on firm performance as well as the incentive of higher financial performance to attract members of the board of directors to hold shares in the company.

Hanif, Sugi Suhartono, Mas Budi Widiyo Iryanto, Dergibson Siagian, and Kashan Pirzada study the role of employee work productivity as a mediating variable in the relationship of the incentive principles based on the mato system toward firm performance.

Priscilla Baatseba Monyai, Shylet Yvonne Chivanga, Thapelo Monyai, and Sikhanyiso Ndlovu undertake a study of the existing policy and institutional frameworks that enhance or inhibit communities’ roles as water services intermediaries in provinces of South Africa.

Christina D. Patitsa, Kyriaki Sotiropoulou, Venetia Giannakouli, Alexandros G. Sahinidis, and Panagiotis A. Tsaknis discuss the impact of prosocial behavior during COVID-19 and big-five personality traits on compliance with health-protective behavior against COVID-19.

Nazmi Iballi, Remzi Smajli, and Besime Ziberi try to measure the impact of some key macroeconomic factors, which influence the economic growth of a developing country, using secondary data from The World Bank Indicators for the time period 2010–2020.

Awwad Alnesafi performs an interesting analysis of the socio-economic and political processes that influenced Kuwait’s budget reforms in the wake of declining oil prices, adopting a qualitative study and a literature review.

Indah Anisykurlillah, Indira Januarti, and Zulaikha aim to demonstrate the effect of the audit committee’s size, gender, expertise, independence, and employee well-being on employee fraud.

Finally, Fellanze Pula aims to measure the impact of co-creation value through the DART (dialogue, access, risk assessment, and transparency) model on customer satisfaction and customer loyalty.

We hope that readers will enjoy reading papers of this issue and exploring the results of these studies!