New issue of the Risk Governance and Control: Financial Markets & Institutions journal
The editorial team of Virtus Interpress would like to announce the release of the second issue of the journal Risk Governance and Control: Financial Markets & Institutions in 2024 (volume 14, issue 2). This issue of the journal has a number of useful articles including reporting of research related to the use of artificial intelligence, the impact of the recent supply chain disruptions, and the impact of disclosure of ESG information.
In particular, the current issue incorporates papers that investigate such topics as governance, financial risks, audit, external auditors, audit committees, tax avoidance, financial literacy, debt and wealth, public economics, financial sector, innovation, information technology, financial reporting, artificial intelligence, risk management, ESG issues, investment decisions, individual investors, infrastructure investments, banking, banking regulation, diversity of bank origins, internal banking control, project finances, structured finances, financial behavior, mergers and acquisitions, financial leverage, firm performance, etc.
The full issue of the journal is available at the following link .
Payamta Payamta, Enrico Jovian Silvan Sulistio, and Arum Ardianingsih aim to test and provide empirical evidence regarding the characteristic factors of external auditors and the existence of an audit committee that influences tax avoidance.
Roni Budianto, Denny Susanto, Seandy Ginanjar, and Eko Suyono examine the influence of financial literacy, educational level, information technology, and the implementation of Financial Accounting Standards for SMEs on the quality of financial reports for restaurant SMEs.
Phindile R. Nene approches to understand if artificial intelligence is ready to replace assurance, governance and risk management professionals in Southern Africa and across the globe.
Nguyen Thi Phuong Dung, Nguyen Thi Mai Anh, Phan Huy Toan, Le Trung Hieu, Nguyen Thi Linh, and Hoang Thi Hang focus on exploring the impact of ESG information on the investment decisions made by individual investors in Vietnamese stock markets.
Ludovic Kenfang Wambe aims to understand the role of regulatory measures and information technology in the effectiveness of banking internal control.
Jonada Mamo, Rovena Vangjel, and Merjeme Zyko through the delivery of a survey analyse the changes brought about by using cash management applications among young people.
Amit Kumar Kashyap and Vijaylaxmi Sharma’s review, incorporating doctrinal legal research, analyzes the regulatory framework surrounding Infrastructure Investment Trusts in India.
Pham Thi Thanh Van, Thi Ngoc Anh Ngo, Vu Thanh Son, and Thanh Tam Le investigate the factors affecting the saving intention and behavior of young people in Vietnam.
Georgios Kyriazopoulos studies mega M&As among European banks in 2023 and also examines how important is a number of crucial banking financial factors on the rank value including net debt and on value of cash in banks’ M&As.
Osama Samih Shaban and Zaid Al-Hawatmah explore the moderating influence of artificial intelligence on this relationship, aiming to provide insights into how businesses can strategically optimize the interplay of leverage and artificial intelligence to attain optimal performance levels.
Grace Theresia Pontoh, Mediaty, Sutrisno Parintak, Vica Vanessa Sesaryo Timang, Andi Aisyah, Arga Bhayangkara Handayanto, and Heri Yanto empirically test perceived affinity towards the continuance intention of using the local government information system by using technology acceptance model constructs as mediating factors.
Finally, Rula Hani AlHalaseh estimates the impact of the COVID-19 pandemic, the Russian invasion of Ukraine, and the Turkey-Syria earthquake on the Middle East’s developed, emerging, and frontier markets.
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!
