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Recently published papers in journals by Virtus Interpress

The editorial team of Virtus Interpress is honoured to introduce a list of papers recently published in the journals Corporate Ownership & Control, Risk Governance & Control: Financial Markets & Institutions, Journal of Governance and Regulation, Corporate Governance and Sustainability Review, Corporate Law & Governance Review, Corporate and Business Strategy Review, and Business Performance Review.

The recently published papers are devoted to such relevant issues as corporate governance, financial flexibility, SME performance, risk management, bank performance, credit risk, bank intermediation, banking service quality, board independence, institutional ownership, foreign ownership, gender diversity, women empowerment, audit committee, internal audit characteristics, profitability, financial reporting, investment efficiency, cash gap, firm performance, financial performance, business performance, competitive advantage, firm value, financial distress, financial inclusion, financial technology, corporate social responsibility, innovative economy, stakeholders, capital budgeting, ESG, greenwashing, Sustainable Development Goals, sustainable performance, tax aggressiveness, tax evasion, transfer pricing, tax avoidance, corporate sustainability, IFRS 16, human resources competency, job satisfaction, organizational commitment, work engagement, business administration, strategic flexibility, capital adequacy ratio, non-performing loans, financial management information systems, municipal finance, public sector accountability, economic and regulatory consequences, financial and economic stability, economic growth, digital skills, digital transformation, digitization, blockchain technology, artificial intelligence, digital innovation, automated auditing, corporate criminal liability, corporate dispute, corporate law, etc.

The full list of the recent papers published by Virtus Interpress is available below:

• Yang, X., & Wang, C. (2026). The impact of digital economy on industrial structure upgrading: A strategic context. Corporate and Business Strategy Review, 7(1), 157–170. https://doi.org/10.22495/cbsrv7i1art14
• Zhuntyrbayev, T., & Massalimova, A. (2026). The role of ombudsman institutions in governance: A bibliometric analysis (2000–2025). Journal of Governance and Regulation, 15(1), 138–149. https://doi.org/10.22495/jgrv15i1art13
• Al Sharif, B. M. M. (2026). Artificial intelligence as a key strategic catalyst for enhancing banking service quality: Investigating the mediating role of digital innovation. Corporate and Business Strategy Review, 7(1), 144–156. https://doi.org/10.22495/cbsrv7i1art13
• Schellhorn, C. (2026). Advancing corporate social responsibility by delaying high-carbon projects. Corporate Governance and Sustainability Review, 10(1), 123–131. https://doi.org/10.22495/cgsrv10i1p11
• Jangjarat, K., Shaengchart, Y., Limna, P., Suradinkura, S., & Bhumpenpein, N. (2026). The role of the 4Es in driving business performance and competitive advantage for cosmetic industry SMEs in emerging economies. Business Performance Review, 4(1), 33–44. https://doi.org/10.22495/bprv4i1p3
• Safitri, J., Priyati, R. Y., Akbara, A. Z., Wihadanto, A., & Susanty, E. (2026). Mandatory of expanding MSMEs loans: Measuring impact on credit risk and bank intermediation. Risk Governance and Control: Financial Markets & Institutions, 16(1), 67–76. https://doi.org/10.22495/rgcv16i1p6
• Nguyen, T. H., Doan, T. Y., Nguyen, T. C. N., Luong, N. H., Tran, T. M. P., & Nguyen, T. T. B. (2026). The impact of psychological capital on the work engagement of sales employees: The corporate governance perspective. Journal of Governance and Regulation, 15(1), 126–137. https://doi.org/10.22495/jgrv15i1art12
• Tanujaya, J., Mukhtaruddin, & Fuadah, L. L. (2026). Transfer pricing and tax avoidance strategy: The role of foreign ownership. Corporate and Business Strategy Review, 7(1), 134–143. https://doi.org/10.22495/cbsrv7i1art12
• Osman, D., Magboul, I., Herzallah, F., Lasyoud, A. A., & Osman, A. N. A. (2026). An empirical study on the antecedents and perceived outcomes of computer-assisted audit tools and techniques (CAATTs) usage in Sudan. Corporate Ownership & Control, 23(1), 17–28. https://doi.org/10.22495/cocv23i1art2
• Belhaj, F. A., Althuwaini, S., & Nawaz, F. (2026). Strategic insights into the challenges facing Japan’s small and medium-sized enterprises. Corporate and Business Strategy Review, 7(1), 123–133. https://doi.org/10.22495/cbsrv7i1art11
• Labkir, S.-E., El Loumani, L., & El Harmouzi, N. (2026). E-government, institutional quality and economic growth in the MENA region: Theoretical analysis and empirical evidence. Journal of Governance and Regulation, 15(1), 117–125. https://doi.org/10.22495/jgrv15i1art11
• Nguyen, T. T. U., Tang, T.-T.-T., Luong, D.-H., Nguyen, P.-T., & Pham, H.-H. (2026). Legal education reform: An analysis of Scopus-indexed publications. Corporate Law & Governance Review, 8(1), 76–87. https://doi.org/10.22495/clgrv8i1p6
• Kweyama, T. P., & Nyide, C. J. (2026). Evaluating the efficacy and best practices of financial management information systems for municipalities in an emerging economy. Journal of Governance and Regulation, 15(1), 106–116. https://doi.org/10.22495/jgrv15i1art10
• Nguyen, T. H. T., Pham, N. A., & Do, T. A. (2026). Random walk and unbiasedness in emerging derivatives markets: The risk governance approach. Risk Governance and Control: Financial Markets & Institutions, 16(1), 58–66. https://doi.org/10.22495/rgcv16i1p5
• Lestari, P., Primasari, D., Maghfiroh, S., & Hidayah, A. L. (2026). Factors strengthening SMEs’ innovation performance: Insights from the emerging economy. Business Performance Review, 4(1), 22–32. https://doi.org/10.22495/bprv4i1p2
• Dibra, M., Pulaj Brakaj, E., Cinaj, N., Qosja, E., & Mbrica, A. (2026). Governing sustainable tourism: The mediating role of stakeholders’ responsibility in tourism regulation and development. Corporate Governance and Sustainability Review, 10(1), 112–122. https://doi.org/10.22495/cgsrv10i1p10
• Alseikh, A. S. H., Al-Zaqeba, M. A. A., & Muhammad, I. (2026). The role of artificial intelligence in reducing tax evasion: An implementation strategy. Corporate and Business Strategy Review, 7(1), 112–122. https://doi.org/10.22495/cbsrv7i1art10
• Pramudena, S. M., Wati, L. N., & Marlapa, E. (2026). Corporate law and Sharia governance: Empirical insights, risk-based bank rating, and ESG Islamic approach. Corporate Law & Governance Review, 8(1), 64–75. https://doi.org/10.22495/clgrv8i1p5
• Lestariningsih, M., Radianto, W. E. D., Kuntardina, A., Damayanti, D., & Rejeki, M. E. S. (2026). Leader-member exchange, job satisfaction, organizational commitment and sustainability, and innovation behavior. Corporate Governance and Sustainability Review, 10(1), 99–111. https://doi.org/10.22495/cgsrv10i1p9
• Etengu, R. O., Sonko, G., Ebwonyu, R., Opio, P. P., Odongo, B., & Abongo, R. (2026). Corporate governance mechanisms and financial reporting quality: Evidence from quoted manufacturing firms. Journal of Governance and Regulation, 15(1), 94–105. https://doi.org/10.22495/jgrv15i1art9
• Qwader, A. S. Y., Alduneibat, K. A., Alqararah, E. A., & Al-Oshaibat, S. D. (2026). The impact of macroeconomic variables and financial soundness indicators on net interest margin: A case study of bank strategy. Corporate and Business Strategy Review, 7(1), 102–111. https://doi.org/10.22495/cbsrv7i1art9
• Hidayati, T., Hudayah, S., Abidin, Z., & Hassan, N. (2026). Unlocking problems in micro, small, and medium enterprises’ strategy and performance: Regional scope learning. Corporate and Business Strategy Review, 7(1), 89–101. https://doi.org/10.22495/cbsrv7i1art8
• Nguyen, T. T. H., Pham, D. C., Nguyen, P. L., Pham, T. K. Y., & Do, M. H. (2026). Impacts of global economic policy uncertainty index on cash holding level of Vietnamese listed companies: A study of corporate governance. Journal of Governance and Regulation, 15(1), 84–93. https://doi.org/10.22495/jgrv15i1art8
• Jadah, H. M., Ashour, H. K., Alramadan, N. S., & Al-Husainy, N. H. M. (2026). Impact of financial flexibility on performance and credit risk of commercial banks in the emerging market. Risk Governance and Control: Financial Markets & Institutions, 16(1), 47–57. https://doi.org/10.22495/rgcv16i1p4
• Awad, H. A., Hijazeen, O., Abu Bakir, S. M., & Ahmed, M. M. E. (2026). Role of digitization strategy in supporting better results of supply chain management: A digital perspective. Corporate and Business Strategy Review, 7(1), 78–88. https://doi.org/10.22495/cbsrv7i1art7
• Baikenzhina, S., Ilyassova, G., Sabyrova, K., Khamzin, Y., & Akimbekova, S. (2026). Challenges of implementing Anglo-Saxon corporate dispute resolution norms in the Republic of Kazakhstan’s legal framework. Corporate Law & Governance Review, 8(1), 46–63. https://doi.org/10.22495/clgrv8i1p4
• Tong, Z., & Bajuri, N. H. (2026). Do sustainability-driven improvements in ESG performance reduce financing costs? Evidence from Chinese A-share listed companies. Corporate Governance and Sustainability Review, 10(1), 87–98. https://doi.org/10.22495/cgsrv10i1p8
• Utami, Y., Lestari, S., & Jati, D. P. (2026). Financial flexibility as a moderator of corporate governance effects on SME performance and risk: Evidence from the emerging market. Risk Governance and Control: Financial Markets & Institutions, 16(1), 32–46. https://doi.org/10.22495/rgcv16i1p3
• Aleqab, M. M., Qawasmeh, R., & Al Qudah, A. (2026). Informal interactions between audit committees and internal audits: Evidence from firms on the Amman Stock Exchange. Journal of Governance and Regulation, 15(1), 75–83. https://doi.org/10.22495/jgrv15i1art7
• Pham, M. T., Nguyen, D. T., Ho, H. T. T., Vu, D. T. T., & Nguyen, T. T. (2026). The impact of carbon markets and climate policy uncertainty on financial and economic sustainability: Evidence from G7 countries. Corporate Governance and Sustainability Review, 10(1), 72–86. https://doi.org/10.22495/cgsrv10i1p7
• Airout, M. (2026). AI-enabled misconduct and corporate criminal liability in Arab jurisdictions: Offence design, evidence, and cross-border enforcement. Corporate Law & Governance Review, 8(1), 34–45. https://doi.org/10.22495/clgrv8i1p3
• Khalaf, L., Al-Amarneh, A., Abu Wadi, R., & Mryan, N. (2026). The effect of financial inclusion and financial technology on women’s empowerment. Journal of Governance and Regulation, 15(1), 64–74. https://doi.org/10.22495/jgrv15i1art6
• Winarsih, Najmuddin, A. B., & Fuad, K. (2026). Does firm size moderate the factors of financial distress? Evidence from industrial companies. Corporate and Business Strategy Review, 7(1), 67–77. https://doi.org/10.22495/cbsrv7i1art6
• Kamberaj, B. (2026). Developing a framework for sustainable regional development in the Western Balkans. Corporate Governance and Sustainability Review, 10(1), 62–71. https://doi.org/10.22495/cgsrv10i1p6
• Dam, T. T., Lam, T. T. H., Nguyen, T. S., & Dam, T. T. H. (2026). Enhancing employee digital skills in SMEs for sustainable growth in the digital transformation era: A governance outlook. Journal of Governance and Regulation, 15(1), 54–63. https://doi.org/10.22495/jgrv15i1art5
• Albarq, A. N., Suleiman, A. K., & Al Falah, K. (2026). The impact of digital marketing strategy on promoting local pharmaceutical products. Corporate and Business Strategy Review, 7(1), 56–66. https://doi.org/10.22495/cbsrv7i1art5
• Belesis, N. D., Kampouris, C. G., Fousteris, A. E., & Christoulaki, K. (2026). Strategic financial resilience in crisis: How COVID-19 affected the 20 largest hotel companies in Greece. Corporate and Business Strategy Review, 7(1), 43–55. https://doi.org/10.22495/cbsrv7i1art4
• Primasari, N. H., & Mutmainah, S. (2026). The dual role of audit committees: Mitigating tax aggressiveness and enhancing corporate sustainability. Corporate Governance and Sustainability Review, 10(1), 52–61. https://doi.org/10.22495/cgsrv10i1p5
• Haryati, E., Mustofa, A., Ismail, S., Marwiyah, S., Suyanto, Raharja, A., & Syahadiyanti, L. (2026). Integrating Development Village Index governance for advancing Sustainable Development Goals. Journal of Governance and Regulation, 15(1), 41–53. https://doi.org/10.22495/jgrv15i1art4
• Ahmad, A., Garg, S., Bhasin, J., Mushtaq, S., & Rahman, O. (2026). Analyzing the origins and impact of greenhushing through a sustainable development lens. Corporate Governance and Sustainability Review, 10(1), 39–51. https://doi.org/10.22495/cgsrv10i1p4
• Ostapenko, V., Tyshchenko, V., & Naidenko, O. (2026). Governance tools for stakeholder interaction in the innovation economy. Journal of Governance and Regulation, 15(1), 30–40. https://doi.org/10.22495/jgrv15i1art3
• Ben Ahmed, D., Benelifa, S., & Jahmane, A. (2026). The contribution of ESG to the financial performance of banks: Multinational study. Corporate Ownership & Control, 23(1), 8–16. https://doi.org/10.22495/cocv23i1art1
• Hamad, A., Alkurdi, A., Iskandrani, M., Alhadidi, A., & Abu Rumman, G. (2026). Cash gap in improving firm performance and value: A corporate strategy study. Corporate and Business Strategy Review, 7(1), 32–42. https://doi.org/10.22495/cbsrv7i1art3
• Tan, K. W., & Wong, M. F. (2026). The economic and regulatory consequences of IFRS 16 adoption on firm investment efficiency: Evidence from ASEAN-5 countries. Risk Governance and Control: Financial Markets & Institutions, 16(1), 20–31. https://doi.org/10.22495/rgcv16i1p2

We hope this list of papers will help our readers and scholarly network to discover new interesting research and, as always, find more information devoted to a certain topic within the scope of corporate governance.