New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is pleased to publish the first issue of the Journal of Governance and Regulation (volume 14, issue 1) in 2025. The first issue of 2025 is composed of 20 articles with particular emphasis on the digital revolution and its impact on the public and private sectors.
In particular, the current issue of the journal analyses such relevant corporate governance and regulation issues as sustainable accounting, sustainability reporting, information technology, financial reporting, International Financial Reporting Standards, International Accounting Standards, audit quality, audit committee features, good governance, board gender, financial statement fraud, independent commissioners, female commissioners, institutional ownership, annual general meetings, shareholders engagement, risk disclosure, firm value, financial distress, bankruptcy, financial regulation, stock return volatility, monetary policy, fiscal policy, government policy, government management, public-private partnerships, public administration, public sector transformation, company reputation, employee satisfaction, organizational performance, emotional intelligence, leadership style, digital innovation, blockchain, technology adoption, cybersecurity, etc.
The full issue of the journal is available at the following link .
Ali Ibrahim Awartany and Taleb Awad Warrad investigate the impact of monetary and fiscal policies on the balance of payments in Jordan. Through a robust econometric model, they explore the influence of key independent variables such as domestic credit, money supply, consumer price index, government expenditure, and tax revenue.
Diorisha Suryo Sarwosaputro, Mohammad Nurul Huda, Fauzy Pratama, and Joshua Peter Krisnawan aim to analyze the enforcement of Indonesian government regulations in the mining sector.
Amjad Salem Younes Qwader and Bader Mustafa Mahmoud Al Sharif examine the impact of public-private partnership sectors and their dimensions (legal legislation, political challenges, financial challenges, administrative challenges, and weak public awareness) on economic growth in Jordan.
Faizah Alsulami aims to assess the effects of digital innovation on sustainable accounting practices, by utilizing a systematic literature review approach.
Thanh Nga Doan, Thu Trang Ta, Thi Khanh Hoa Le, and Viet Anh Tran evaluate the impact of auditors’ emotional intelligence and leadership styles in the audit team on audit quality and explore the mediating role of team trust in this relationship.
Nor Hadi, Agus Triyani, and Sri Retnoningsih analyze the empirical testing of four hypotheses, i.e., the influence of the independent board of directors, the board gender, the independent audit committee, and the audit committee features on the extent of social disclosure.
Cao Cam Linh uses the logistics quality framework and the motivation-opportunity-ability model framework as the foundation theory to clarify the influence of delivery staff’s own factors in the delivery staff’s performance and to improve last-mile delivery efficiency.
Naveen and Rajendra Sharma approach to trace the factors responsible for the asymmetrical technological transformation of districts’ performance in the technological impact of governance in the state.
Penpim Phuangsuwan, Supaprawat Siripipatthanakul, Siriporn Praesri, and Watthanasakon Rakpathum examine the influence of good governance on organizational performance through the mediation of employee satisfaction in business companies.
Marsellisa Nindito, Ilya Avianti, Poppy Sofia Koeswayo, and Nanny Dewi Tanzil estimate the role of corporate governance in preventing financial statement fraud in Indonesia, testing a sample of 72 companies sanctioned by the Financial Services Authority in 2019–2021 and another 72 control sample companies from similar sectors and equivalent market capitalization.
Nadia Abdelhamid Abdelmegeed Abdelwahed and Bahadur Ali Soomro explore the role of blockchain adoption towards supply chain innovation capabilities, competitive performance, supply chain performance, and supply chain integration among the managerial-level employees of manufacturing firms in Egypt.
Amer Morshed focuses on the integration of activity-based costing and process costing into the financial reports of the manufacturing sector in addressing the implementation of IFRS in general and IAS 2.
Renata Legenzova and Daiva Raudonienė aim to identify the intentions and readiness of Lithuanian audit firms to provide sustainability reporting assurance services under the Corporate Sustainability Reporting Directive (CSRD).
Ihor Rekunenko, Artem Koldovskyi, Vita Hordiienko, Oksana Yurynets, Bashar Abu Khalaf, and Mohamad Ktit study the adoption of technology in government management, focusing on its role in public sector transformation.
Alexander Phuk Tjilen, August Ernst Pattiselano, Maria Maghdalena Diana Widiastuti, Diana Sri Susanti, Ruloff Fabian Yohanis Waas, Beatus Tambaip, Samel Watina Ririhena, and Pulung Riyanto discuss the complex relationship between social, cultural, economic, and environmental factors in understanding the implementation of the Indonesian Sustainable Palm Oil System.
Amal Ghalib Rashid deals with the question of the increased importance of information sharing in recent years and explores how teachers’ trust in the organization or leadership influences their readiness to try new things.
Vu Thi Phuong Le, Phan Van Tuan, Pham Thi Binh, Nguyen Khanh Ly, and Nguyen Chi Hai aim to discover factors affecting the implementation of civil servant training and development policies.
Abdullah A. Alsadoun and Maged M. Albaz outline the determinants of cybersecurity risk disclosure (CSRD) in Saudi Arabia and discover the influence of CSRD on both firm value and stock return volatility.
Syed Naveed Ul Hassan Shah and Yongqiang Li aim to empirically analyze shareholders’ engagement in corporate decision-making at annual general meetings of Australian listed companies.
Satik Movsesyan and Lena A. Seissian deploy financial, macroeconomic, and company-specific factors to check the movement of a company’s classification of financial health.
We hope that researchers will find the articles in this issue particularly interesting and useful for their research activities and that they will contribute to overcoming the gaps highlighted in these publications.
