New issue of the Journal of Governance and Regulation

The editorial team is happy to release a new issue of the Journal of Governance and Regulation. This issue is comprised of 22 high-quality papers. We hope this issue will enable the readers to outline the new and most challenging issues of research in corporate governance and related topics.

The papers published in the new issue investigate such important issues as corporate governance, collaborative governance, agile governance, stakeholder theory, ownership structure, family businesses, shareholder structure, board of directors, stock market, accounting, internal audit, audit effectiveness, auditor responsibility, firm valuation, financial management, behavioral biases, fraud detection, financial literacy, fintech, banks, non-performing loans, foreign direct investments, financial intermediation, artificial intelligence, digital payment, financial inclusion, IFRS 9, liquidity risk, credit risk, bank capital, bank performance, innovation management, community enterprise, social economy, digital trends, ChatGPT, OpenAI, digital technology, digital literacy, digital transformation, budget formulation, budget policy, debt sustainability, debt structure, long-term and short-term debt, profitability, economic growth, economic convergence, corruption, school governance, etc.

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

Ruangchan Thetlek, Yarnaphat Shaengchart, Tanpat Kraiwanit, Kris Jangjarat, Pongsakorn Limna, and Papon Moolngearn explain innovation management and the effect of community enterprises on the social economy in Thailand.

Khomsiyah, Yuana Jatu Nilawati, and Titik Aryati carry out a comprehensive bibliometric review of the stakeholder theory in accounting (both financial and managerial).

Moustafa Elmetwaly Kandeel and Ahmed Eldakak shed light on the modern trend of many researchers toward relying on ChatGPT in the field of academic research, either as a co-author or as a reference.

Devrizon, Wahyudi Kumorotomo, and Agus Heruanto Hadna aim to explain the causes of congestion and the network of budget policy actors in the emerging market in 2014 and 2016 using the multiple streams approach.

Thi Que Nguyen, Thanh Hang Truong, Manh Dung Tran, Viet Ha Phung, Thuy Linh Nguyen, and Binh Minh Tran investigate the relationship between the quality of internal audit, the capability of the internal audit team, the independence of internal audit, and the support of leadership on the effectiveness of the internal audit.

Dita Fisdian Adni, Achmad Nurmandi, and Dyah Mutiarin aim to determine the influence of culture on the implementation of collaborative governance in controlling forest and land fires.

Hassan Alamro examines the impact of corruption on the connection between economic growth and public debt, employing a dynamic panel generalized method of moments models.

Oscar Radyan Danar, Asti Amelia Novita, Tommy Anggriawan, and Eva Fadilah Ramadhani study the effect of agile governance, consisting of six sub-variables (environmental factors, moderator factors, agile capabilities, governance capabilities, business operations, value delivery), on structural resistance.

Sami Emadeddin Alajlani, Malik Muhammad Sheheryar Khan, Lawal Yesufu, and Yousuf Khan evaluate the disruptive impact of COVID-19 on the financial performance of stock markets in the United States of America, Asia, and the MENA region context being the sample region.

Rula Hani AlHalaseh develops a tool to measure financial literacy in the era of the post-COVID-19 pandemic while recognizing the challenges and changes posed by the pandemic.

Quang Ngoc Nguyen, Kien Xuan Pham, and Long Phi Nguyen estimate the impact of debt structure on the profitability of Vietnam non-financial listed joint stock companies.

Florije Miftari, Lulzim Shabani, and Medain Hashani explore the effect of fintech on financial inclusion within the Balkan region countries.

Sajedah Eyalsalman, Khaled Alzubi, and Zyad Marashdeh assess the impact of IFRS 9, liquidity risk, credit risk, and capital on Jordanian banks’ performance.

Jehad D. Aljazi, Khalid Laftah Alzubidi, and Farouq Saber Al-Shibli try to answer the question of whether or not the new approach followed by the Jordanian government achieved the public interest in combating financial and administrative corruption by granting the JACC the authority to control administrative decisions and grievances.

Rabia Sabri, Mosab I. Tabash, Ahmed Abousamak, Linda Nalini Daniel, and Muhammad AsadUllah followed a qualitative research paradigm and systematic review protocol to analyze ownership structures and corporate governance.

Muhammad Khan Rahatullah explores how family-owned businesses build an ethical culture, identifying the ethical culture sustainability triggers, challenges, and role of religion.

Manh Tien Pham and Phuong Thanh Do observe the impact of the overconfidence psychology of investors on firm valuation in the Vietnamese stock market.

Tanpat Kraiwanit and Kanitsorn Terdpaopong discuss factors influencing the use of digital technology in operations and customer service within Thailand’s Office of the Welfare Promotion Commission for Teachers and Educational Personnel.

Silvana Gashi and Jonida Avdulaj outline the economic performance of Balkan countries in comparison to the European Union average, with the objective of assessing the convergence of Balkan nations toward the EU during the period 2000–2019.

Dumaza Faku and Maelekanyo Christopher Mulaudzi focus on the school governing bodies and their financial management roles and functions in public schools.

Aws AlHares and Rawdha Elareer approach to identify how FinTech used in payments affects consumer financial happiness using information from the OECD 2018 and 2021 National Financial Capability Study.

Emiljan Mustaqe, Jonada Mamo, and Drini Salko aim to describe the relationship between foreign direct investments and non-performing loans in the Albanian economy during the period 2008–2022.

We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and interesting. We are glad to share new influencing ideas with all readers!