Recently published papers in journals by Virtus Interpress

The editorial team of Virtus Interpress would like to introduce a list of papers recently published in the journals Corporate Ownership & Control, Corporate Board: Role, Duties and Composition, 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 Reporting and Accountability Review.
The recently published papers are devoted to a variety of important topics, which include, among others, corporate governance, firm value, board composition, top management, corporate social responsibility, interlocking director networks, innovation, CEO power, executive tenure, CEO overconfidence, inside debt, behavioral finance, organizational performance, operational effectiveness, employee engagement, discretionary accruals, stakeholder theory, financial reporting transparency, financial literacy, financial knowledge, financial inclusion, risk-taking, risk assessment, risk management framework, forensic accounting, auditing processes, financial statements, accountability, women entrepreneurs, effective tax rate, institutional ownership, green accounting, capital intensity, tax administration, tax compliance, corporate environmental sustainability, earnings management, personal income tax compliance, artificial intelligence, e-commerce platform, digital economy, digital transformation, digital technology, marketing, economic development, public sector, contract negotiation, international arbitration, comparative law, public procurement, internal control, tax law compliance, efficiency and transparency, public administration, etc.
The full list of the recent papers published by Virtus Interpress is available below:
- Long, X., & Krieger, K. (2026). CEO overconfidence: The moderating role of inside debt. Corporate Ownership & Control, 23(1), 52–64. https://doi.org/10.22495/cocv23i1art5
- Bui, N. T., Vuong, T. B. T., & Do, Q. H. (2026). Assessing the factors influencing tax governance and administration for information technology enterprises: A fuzzy AHP approach. Journal of Governance and Regulation, 15(2), 24–35. https://doi.org/10.22495/jgrv15i2art2
- Le, T. M. H., & Dang, L. A. (2026). The impact of internal control on tax law compliance of enterprises in Vietnam. Corporate Law & Governance Review, 8(1), 178–193. https://doi.org/10.22495/clgrv8i1p16
- Pambudi, J. E., Sunaryo, D., Fitriana, A. I., & Febrianto, H. G. (2026). Can institutional investors shape tax efficiency? Evidence from green accounting, capital intensity, and deferred tax strategies in emerging markets. Corporate and Business Strategy Review, 7(2), 16–24. https://doi.org/10.22495/cbsrv7i2art2
- Alokley, S. A., Albarrak, M. S., & Ansari, Y. (2026). An empirical exploration of women’s financial literacy and empowerment: A policymaking and regulatory context. Journal of Governance and Regulation, 15(2), 8–23. https://doi.org/10.22495/jgrv15i2art1
- Badar, M. (2026). Impact of monetary shocks on bank loans and deposits: Evidence from banking characteristics in an emerging economy. Reporting and Accountability Review, 3(1), 8–20. https://doi.org/10.22495/rarv3i1p1
- Abouahmed, A., Abdelsalam, M., Zakaria, A., Kandeel, M. E., AbdelAziz, G. M., Khalil, A., & Hashish, A. (2026). Digital prequalification of contractors in public procurement law: A contemporary model for boosting efficiency and transparency. Corporate Law & Governance Review, 8(1), 169–177. https://doi.org/10.22495/clgrv8i1p15
- Tang, X., Preka, S., & Zhang, H. (2026). Network structure entropy, innovation, and corporate social responsibility: Evidence from interlocking director networks in China. Corporate Board: Role, Duties and Composition, 22(1), 46–61. https://doi.org/10.22495/cbv22i1art4
- Al-Obidyeen, B. Z., & Al-Rawashdah, S. A. (2026). The effect of social media tools on women’s small business efficiency. Corporate and Business Strategy Review, 7(2), 8–15. https://doi.org/10.22495/cbsrv7i2art1
- Aboelazm, K. S., Raafat, R., Tawakol, F., & Dganni, K. M. (2026). Mitigating procurement risks: A framework for good governance in public contracting. Risk Governance and Control: Financial Markets & Institutions, 16(1), 126–137. https://doi.org/10.22495/rgcv16i1p11
- Adam, S. H., Eltahir, I. A. E., Babiker, B. B. A., Mohammed, O. A. A., Musa, E. H. E., & Alnor, N. H. A. (2026). Diversity of first-line defense committee formation in improving the value of long commodity companies. Corporate Board: Role, Duties and Composition, 22(1), 33–45. https://doi.org/10.22495/cbv22i1art3
- Dauti, A., & Murati, B. (2026). Contract negotiation: Legal analysis of the duty of good faith and role of international arbitration. Corporate Law & Governance Review, 8(1), 162–168. https://doi.org/10.22495/clgrv8i1p14
- Nguyen Thi, T. H., Tran, T. N., Binh, T. Q., & Tran, T. H. (2026). Strategic levers for improving personal income tax compliance among key opinion consumers and individual business owners on TikTok e-commerce. Corporate and Business Strategy Review, 7(1), 284–296. https://doi.org/10.22495/cbsrv7i1art25
- Al-Qaisi, A. H., Alamawi, M. A. A., Juwaihan, M. A. A., Altarawneh, S. M. D., Al-Momani, S. M., Jaber, M. R., & Al-Btoush, A. (2026). Programming and material defects in AI technologies as bases for civil liability: A study within the scope of Jordanian law and EU legislation. Corporate Law & Governance Review, 8(1), 155–161. https://doi.org/10.22495/clgrv8i1p13
- Osemy, A. Z. Z. (2026). The role of forensic accounting in improving the quality of auditing processes for financial statements within a governance framework. Journal of Governance and Regulation, 15(1), 278–288. https://doi.org/10.22495/jgrv15i1art26
- Nadirashvili, K., de Lorena, A. L. F., Costa, A. P. C. S., Menteshahsvili, M., & Surguladze, T. (2026). Risk-MM-Georgia: Facilitating the effective risk management in the Georgian public sector. Risk Governance and Control: Financial Markets & Institutions, 16(1), 112–125. https://doi.org/10.22495/rgcv16i1p10
- Omar, A. (2026). From morale to metrics: The influence of workforce engagement on financial reporting choices. Corporate Ownership & Control, 23(1), 41–51. https://doi.org/10.22495/cocv23i1art4
- Gjoni, A., Fejzaj, E., Muça, E., Uku, S., Mullaymeri, X., Nakuçi, S., & Fortuzi, S. (2026). Financial knowledge, climate, and demographic resilience as key factors to financial inclusion and sustainable development. Corporate Governance and Sustainability Review, 10(1), 178–191. https://doi.org/10.22495/cgsrv10i1p16
- Al-Matari, E. M., Turki, H., Alnor, N. H. A., Eltahir, I. A. E., Ali, Z. T. A., & Misbah, H. M. (2026). Top management team characteristics, corporate environmental sustainability, and earnings management strategy: An empirical investigation. Corporate and Business Strategy Review, 7(1), 271–283. https://doi.org/10.22495/cbsrv7i1art24
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.















