New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is happy to introduce this special issue of the Journal of Governance and Regulation (Volume 14, Issue 2, 2025), which brings together a diverse collection of research contributions that reflect the evolving challenges and innovations in governance across sectors and geographies.
The articles in this issue collectively underscore the importance of responsive, inclusive, and adaptive governance mechanisms in tackling complex contemporary issues, from digital transformation and sustainability to employee well-being and gender-sensitive financial management. The breadth of topics underscores the journal’s ongoing commitment to fostering scholarly dialogue on regulatory frameworks, stakeholder accountability, and organizational resilience in an increasingly interconnected and volatile world. Together, these articles offer a rich and multi-layered view of governance across diverse contexts. From the boardroom to the classroom, from eco-industrial parks to audit firms, the research published in this issue challenges us to think critically about how governance structures can be reimagined to support equity, innovation, and resilience.
The full issue of the journal is available at the following link.
Şerafettin Erten and Yurdanur Ural Uslan aim to reveal the mediating effect of participation in the relationship between transparency and trust at the local government level.
Fitri Nurjanah, Bandi, Payamta, and Jaka Winarna explain the effect of audit committee effectiveness on real earnings management and investigate the moderating role of audit quality in the relationship between audit committee effectiveness and real earnings management.
Thi Thuan Nguyen, Thi Hong Ngan Luong, and Nguyen Bich Hien Tran explore the impact of service quality on customer loyalty, with customer trust and satisfaction serving as intermediary variables performed by independent auditing firms in Vietnam by structural equation modeling.
Shahenda Zulfiqar, Ahmad Alqatan, Ahmad Alsaber, Mariam Al-Sabah, Turki Alshammari, and Sherif El-Halaby measure the risk-taking behaviour of banks in the Gulf Cooperation Council and investigate how this risk-taking leads to enhanced financial performance for Islamic banks compared to conventional banks.
Mandla Phillemon Chauke and Ireen Choga study the impact of interest rates on gross fixed capital formation in South Africa, using the autoregressive distributed lag (ARDL) method.
Syed Naveed Ul Hassan Shah and Yongqiang Li empirically analyse shareholders’ voting behaviour at annual general meetings resolutions.
Rattan Sharma, Timcy Sachdeva, Ridhima Sharma, Hosam Alden Riyadh, Mosab I. Tabash, and Rohit Bansal delve into the evolving landscape of corporate governance in India and focus on the investigation of the impact of ownership concentration and board characteristics on financial performance.
Anwaar Alkandari, Abdulwahab Baroun, and Bedour Alboloushi examine the impact of job demands, particularly after-hours communication, on burnout and well-being among female employees in Kuwait’s Ministry of Education.
Bich Thuy Nguyen and Ngoc Bao Anh Le aim to find out barriers hindering the developing linkage among companies for the exchange of finished products, components, waste materials, and energy inputs in the eco-industrial parks.
Armand Krasniqi and Alberta Tahiri investigate the intersection of gender and risk management practices within the tourism sector, focusing on the research questions of how gender perspectives influence risk management practices in tourism and what strategies can be implemented to promote equitable financial outcomes in the tourism industry.
Laxsmanan Namasivayam, Treshalin Sellar, and Anthonypillai Anton Arulrajah evaluate the impact of big data analytics capabilities on innovation, with a focus on the mediating role of value creation mechanisms.
Suleiman Jamal Mohammad examines the efficacy of blockchain in improving trust, transparency, and accountability in CSR reporting, while addressing the shortcomings of conventional techniques.
Provakar Ghose, Rashed Hossain, Sayim Uddin, Umme Kulsum Akter, Md. Asaduj Jaman Riaj, Md Monir Hossen, and Md. Mominul Islam examine the relationship between financial technology (FinTech) and financial inclusion on sustainable performance, focusing on global insights.
Hang Thi Thuy Ta and Oanh Thi Tu Le evaluate the impact of inventory management on the profitability of retail enterprises listed on the Vietnamese stock market.
Sura Al-Ayed examines the impact of artificial intelligence on employee retention, with a specific focus on the mediating role of employee loyalty.
Iskandar Itan, Helen Febriana, Robin Chen, and Sheila Septiany explore the relationship between firm performance, corporate governance, and corporate social responsibility among Indonesian firms.
Kempton Murimi and Newman Wadesango estimate the impact of the external audit function on the company’s procurement management, with particular attention to the Lesley Marketing Board.
Thi Dieu Anh Ho, Quang Bach Tran, Thi Cam Thuong Hoang, Dinh Tuan Anh Trinh, and Vu Minh Thuy Nguyen measure the impact of brand value on consumer shopping behavior in the context of Vietnam.
The final paper by Tanggor Sihombing and Rafsanjani Yudha Pamungkas examines the influence of auditor’s role on manager’s behaviour.
We thank all contributing authors for their rigorous and thought-provoking work and encourage readers to engage with the findings as a catalyst for future scholarship and reform-oriented policy development.
