New issue of the Journal of Governance and Regulation
The editorial team of Virtus Interpress is delighted to present the last issue of the Journal of Governance and Regulation in 2025. In today’s globalized world, governance and regulation issues in national economic sectors are of paramount importance. To ensure economic development, each country must continually implement appropriate measures in this area. This special issue features 19 articles covering various scientific fields, written by authors living and working in various countries around the world.
In particular, the current issue is devoted to discussing such relevant issues as corporate governance, cloud accounting, creative accounting, board of directors, board financial expertise, board independence, board size, board meeting frequency, financial risk disclosure, corporate reporting, data quality management, compliance, earning management, bond yields, macroeconomic factors, economic growth, related party transactions, adaptive governance, risk propagation, FinTech, blockchain, ESG, financial stability, risk management, audit quality, abnormal current accruals, institutional ownership, ICT adoption, technological advancement, artificial intelligence, AI regulation, fraud diamond, employment, commitment, employee satisfaction, labor force participation, etc.
The full issue of the journal is available at the following link .
Nashat Ali Almasria, Diala Ershaid, Amer Almajali, Yaser Ahmad Jalghoum, and Faozi A. Almaqtari explore the impact of cloud accounting on corporate reporting, focusing on data quality management, compliance, and regulatory standards.
Isaac Francis Antwi, Carla Carvalho, Cecília Carmo, and Eric Nkansah analyse corporate governance compliance levels among listed firms in the Ghana Stock Exchange with the Ghana Securities and Exchange Commission’s (SEC) six best practices guidelines principles.
Suha Numan Bahjat Assad investigates the practice of creative accounting in earnings management among Palestinian companies listed on the Palestine Stock Exchange from 2018 to 2023.
Sirisart Siriyotha and Somchai Lekcharoen develop a performance model for Thailand’s digital merchandising sector, highlighting how good governance practices like decision-making and accountability strengthen these relationships.
Ardhiani Fadila, Tatang Ary Gumanti, Julia Safitri, and Eka Handriani examine the influence of labor force participation and demographic dynamics on government bond yields in Indonesia, focusing on the mediating role of economic growth.
Nirmala Dorasamy tries to answer the question of how digital governance empowers citizens by improving governance functions with minimal government intervention.
Thi Khanh Phuong Nguyen, Thi Le Thanh Nguyen, Dieu Linh Nguyen, and Thi Ly Nguyen assess the relationship between related party transactions and profit manipulation.
Anacleto Correia and Pedro B. Água explore how emergent design principles — strategic emergence, self-disruption, systems thinking, and reflexivity — can be applied to corporate governance to enhance responsiveness, resilience, and adaptability.
Ngoc Mai La and Quynh An Ngo measure governance dimensions in the relationship between demographic change, technological advancement, and economic growth in Vietnam.
Arwa Hussein Amoush investigates the impact of AI applications, specifically deep learning, neural networks, and machine learning, on reducing fraud in Jordanian commercial banks, using the fraud diamond framework.
Sai Li aims to review historical and emerging mechanisms of risk propagation alongside other preventive tools.
Muhammad Zaini, Immanuel Osijo Ustradi, Adhisty Sitaresmi, Winastanto Wibowo, Raden Dedy Chairil Zain, and Muhammad Ali Adriansyah examine the role of trust in technology by investigating the influence of ease of use, usefulness, security, and institutional trust on trust and its subsequent effect on success.
Timea Juhasz and Krisztina Inczedy present the results of a study conducted in 2023–2024 with the aim of analysing which soft skills are necessary to work successfully as a user in SAP S/4HANA.
Duy Hung Nguyen investigates senior managers’ commitment role as a governance mechanism in Vietnam’s garment sector, a critical hub for global textile exports.
Georgios C. Simitsis and Maria I. Kyriakou aim to investigate the nature of the impact of institutional ownership on audit quality in the United Kingdom setting.
Yan Lu and Fatt Hee Tie conduct a comparative analysis of AI regulation in the EU and ASEAN, examining their governance frameworks, enforcement mechanisms, and regulatory impact.
Ana Gabriela Benavente Valdivia, Jhon Stiven Valdivia Lima, and Christian David Corrales Otazú present a systematic review of the scientific literature from 2019–2024 on port policy and governance models in developing countries, with a focus on South American nations.
Shehabaddin Abdullah Abdulwadod Al-Dubai and Yahya Ali Al-Matari explore the relationship between board characteristics, specifically independence, size, and meeting frequency, and financial risk disclosure in Saudi financial firms, focusing on the moderating role of board financial expertise.
Finally, Mohamed Hansali, Abdelwahad Gourch, and Hala Bennani estimate the reconfiguration of supply chains delivering hard customized products in Morocco’s automotive industry.
We thank all contributing authors for their rigorous research and we are pleased to share this issue as a reflection of the journal’s commitment to scholarly advancement and policy relevance.
