New issue of the Reporting and Accountability Review journal
The editorial team of Virtus Interpress is pleased to introduce the first issue of the journal Reporting and Accountability Review in 2025. The papers in the current issue deal with such research topics as stock market, economic development, FinTech, payment technology, artificial intelligence, banking profitability, and others.
The full issue of the journal is available at the following link .
The first article by Hatem Elfeituri and Lubna ElGehan investigates the impact of stock market development and accountability on the economic growth of Gulf Cooperation Council (GCC) countries during the period from 1993 to 2019, data obtained from the World Bank and examined through the application of the Ordinary Least Squares (OLS) regression model. The findings of this research offer insights for both domestic and international investors, providing a foundation for informed investment decisions within the region.
The second article by Mariem Ben Abdallah assesses the impact of FinTech on the performance of Tunisian banks, with a specific focus on evaluating its influence on the profitability of twelve selected banks during the period from the second quarter of 2020 to the third quarter of 2022, data obtained from quarterly financial statements and with generalized least squares (GLS). The findings of the study indicate that bank profitability is significantly influenced by the adoption of FinTech services, particularly payment technologies and artificial intelligence (AI).
The issue ends with a conference book review by Valentina Santolamazza. The twenty-three contributions assembled in the proceedings titled Corporate Governance: Scholarly Research and Practice form a coherent and multidimensional exploration of these transitions. They reflect the ongoing redefinition of governance, not merely as a structural or procedural domain but as a dynamic, context-sensitive capability essential for long-term organizational legitimacy and societal value creation.
We are grateful to all the scholars who have contributed to this issue, whose highly topical objectives relate to the diverse and new frontiers that the world of finance must continually address to stay abreast of the times.
