Recently published papers in journals by Virtus Interpress

The editorial team of Virtus Interpress is pleased to present 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, Business Performance Review, and Responsible Business Review.

The recently published studies investigate a range of important issues, which include, among others, corporate governance, board of commissioners, gender diversity, board characteristics, CEO age, CEO tenure, CEO duality, board independence, financial performance, firm performance, state ownership, enterprise risk management, internal audit, audit committee, audit quality, accounting information systems, accounting standardization, firm value, financial governance, non-financial disclosure, CSR, ESG disclosure, ESG performance, sustainability, sustainable economic growth, sustainability reporting, sustainable performance, environmental performance, sustainable finance, green finance, green innovation, green bonds, green accounting management, green intellectual capital, digital corporate governance, digital inclusive finance, digital literacy, digital transformation, digital marketing, artificial intelligence, financial literacy, human capital development, leadership, organizational commitment, employee performance, business agility, revenue diversification, asymmetric volatility, institutionalization, economic security, economic potential, evaluation of enterprise efficiency, management, managerial ability, organizational innovation, technological innovation, macroeconomic stability, e-government, corruption, entrepreneurship, strategic adoption, MSMEs, competitive strategy, digital crime, fraud, etc.

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

  • Benkirane, F., Ait Oudra, M., & Errabih, S. (2026). Public governance and digitization: Towards a renewed role for internal auditing. Journal of Governance and Regulation, 15(2), 93–103. https://doi.org/10.22495/jgrv15i2art8
  • Tarigan, E. D. S., Lores, L., & Purba, A. W. D. (2026). Micro, small, and medium enterprise digital strategy: E-commerce, social media, and influencers for Generation Z–Y loyalty. Corporate and Business Strategy Review, 7(2), 86–95. https://doi.org/10.22495/cbsrv7i2art8
  • Al-Shahin, M. S., Al-Braizat, M. O., Hmaidan, R., & Abu Nseir, S. A. A. (2026). Challenges in applying criminal liability rules to unlawful acts committed by artificial intelligence. Corporate Law & Governance Review, 8(2), 29–37. https://doi.org/10.22495/clgrv8i2p3
  • Sang, T. M., & Ha, T. M. (2026). Strategic green accounting management promoting sustainable performance under institutional pressures. Corporate Governance and Sustainability Review, 10(2), 66–77. https://doi.org/10.22495/cgsrv10i2p6
  • Fang, C., & Sun, H.-L. (2026). Does executives’ managerial ability influence firms’ environmental, social, and governance disclosure decisions? Corporate Ownership & Control, 23(1), 72–83. https://doi.org/10.22495/cocv23i1art7
  • Umoru, D., Oseremen, E., Omoluabi, E. T., Ohiokha, G., Ohiokha, F. I., & Igbinovia, B., Umole, M. I., Enaberue, E., Agbadua, B. O.,Olade, I. M., Anoghene, A. P., Margret, D. N., Ihechi, A. P., Ebunlola, O. T., Evelyn, A., Amina, O., Imologomhe, M. O., Aminetu, I., & Oyarekhua, O. L. (2026). Volatility risk premium and market risk forecasting: Good vs. bad volatility in emerging and developed markets. Risk Governance and Control: Financial Markets & Institutions, 16(1), 138–151. https://doi.org/10.22495/rgcv16i1p12
  • Chettri, S., & Nagpal, T. (2026). An empirical study on the impact of servant leadership on organizational commitment and employee performance in the star category hotels. Business Performance Review, 4(1), 92–107. https://doi.org/10.22495/bprv4i1p8
  • Haryadi, B., Leniwati, D., Herawati, N., Angraini, M. S., & Shafitri, A. R. (2026). Blue economy development as government policy and community income: The mediation effect of digital technology. Journal of Governance and Regulation, 15(2), 82–92. https://doi.org/10.22495/jgrv15i2art7
  • Febrianto, H. G., Mikrad, Fitriana, A. I., Karim, A., Hakim, L., & Priharta, H. (2026). CEO duality, digital governance, and environmental, social, governance: Innovation-driven firm value in the digital era. Corporate Governance and Sustainability Review, 10(2), 56–65. https://doi.org/10.22495/cgsrv10i2p5
  • Kargas, A., Drosos, D., Gkika, E., Komisopoulos, F., Katsianis, D., Andriopoulos, A., Chaniotaki, E., Rokkas, T., Argyroulis, V., Filios, S., Alvertos, K., Kokkinis, D., & Loumos, G. (2026). Factors leading SMEs to implement a digital transformation strategy and to increase their digital maturity. Corporate and Business Strategy Review, 7(2), 72–85. https://doi.org/10.22495/cbsrv7i2art7
  • Minh, T. N., Thanh, P. N. T., Ngoc, H. T. T., Thuy, L. V., & Dinh, D. D. (2026). ESG disclosures and firm profitability in an emerging market: The moderating roles of state ownership, board gender diversity, and board independence. Corporate Board: Role, Duties and Composition, 22(1), 74–86. https://doi.org/10.22495/cbv22i1art6
  • Pardede, R., & Febrianto, S. (2026). Digital deception: Exploring vulnerabilities and the role of regulation in combating online fraud. Corporate Law & Governance Review, 8(2), 20–28. https://doi.org/10.22495/clgrv8i2p2
  • Mukwarami, S. (2026). The effectiveness of financial governance practices on the environmental performance of the municipalities in developing countries. Journal of Governance and Regulation, 15(2), 69–81. https://doi.org/10.22495/jgrv15i2art6
  • Kazan, G., & Kocamış, T. U. (2026). Exploring sustainable tax policy in Türkiye: A qualitative analysis of corporate and public discourse in the energy sector. Corporate Governance and Sustainability Review, 10(2), 44–55. https://doi.org/10.22495/cgsrv10i2p4
  • Bunyamin, B., Mauludin, H., & Maryana, V. M. N. (2026). The role of agility in increasing business resilience through revenue diversification and risk management. Corporate and Business Strategy Review, 7(2), 61–71. https://doi.org/10.22495/cbsrv7i2art6
  • Aboelazm, K. S., Tawakol, F., & Rababa, M. (2026). Arbitrability of government contracts disputes between state sovereignty and investors’ guarantees: A comparative study. Corporate Law & Governance Review, 8(2), 8–19. https://doi.org/10.22495/clgrv8i2p1
  • Buriak, G. (2026). Fast state governance: Empirical evidence on economic stability, institutional quality, and entrepreneurship (2010–2025). Journal of Governance and Regulation, 15(2), 56–68. https://doi.org/10.22495/jgrv15i2art5
  • Al Tweijer, A., & Al Khasabah, M. A. I. (2026). Examining the impact of the organizational immune system on strategic entrepreneurship in pharmaceutical companies: The mediating role of organizational innovation. Corporate and Business Strategy Review, 7(2), 49–60. https://doi.org/10.22495/cbsrv7i2art5
  • Hess, M. F., & Hess, A. M. (2026). Seeking credibility in environmental, social, and governance reporting. Corporate Governance and Sustainability Review, 10(2), 30–43. https://doi.org/10.22495/cgsrv10i2p3
  • Liu, M., Yaacob, M. H., & Abdul Wahab, N. (2026). Financing green innovation strategy: A review of corporate green bond issuance. Corporate and Business Strategy Review, 7(2), 36–48. https://doi.org/10.22495/cbsrv7i2art4
  • Pratap, V., & Kumar, R. R. (2026). Sustainable finance in focus: Global research patterns, hotspots, and future by a bibliometric study. Responsible Business Review, 2(1), 8–22. https://doi.org/10.22495/rbrv2i1p1
  • Azmi, S. N., Juanda, A., & Wicaksono, A. P. N. (2026). Board characteristics and firm financial performance: An empirical assessment of directors’ composition, diversity, and CEO attributes. Corporate Board: Role, Duties and Composition, 22(1), 62–73. https://doi.org/10.22495/cbv22i1art5
  • Namiasenko, V. (2026). Conceptual indicators for the evaluation of enterprise efficiency. Business Performance Review, 4(1), 81–91. https://doi.org/10.22495/bprv4i1p7
  • Charamis, D., Gonidakis, F. K., Kyriakogkonas, P., & Garefalakis, A. (2026). Enhancing financial governance through new technologies: The role of accounting information systems in the implementation of Greek accounting standards. Journal of Governance and Regulation, 15(2), 45–55. https://doi.org/10.22495/jgrv15i2art4
  • Kertati, I., Pratomo, S., & Karningsih. (2026). The role of financial literacy, government assistance programs and entrepreneurship development on social welfare. Journal of Governance and Regulation, 15(2), 36–44. https://doi.org/10.22495/jgrv15i2art3
  • Liu, X., Liew, K.-S., & Puah, C.-H. (2026). Exploring the nexus between digital inclusive finance and sustainable economic growth in China: A systematic literature review (2014-2024). Corporate Governance and Sustainability Review, 10(2), 18–29. https://doi.org/10.22495/cgsrv10i2p2
  • Nagendrakumar, N., & Jayasundara, N. S. (2026). Is the failure caused by the loss of logic of appropriateness? Corporate Ownership & Control, 23(1), 65–71. https://doi.org/10.22495/cocv23i1art6
  • De La Cruz, J. A., Pascua, I. F., Bondoc, B. C., & Santos, A. R. (2026). Strategic drivers and barriers to cloud computing adoption: A digital transformation perspective of MSMEs. Corporate and Business Strategy Review, 7(2), 25–35. https://doi.org/10.22495/cbsrv7i2art3
  • Hidayah, R., Suryandari, D., Suryarini, T., Rahayu, R., Kayati, I. N., Fadhila, Y. N., Wahyuningrum, I. F. S., & Fernando, A. (2026). Sustainability corporate governance: The role of audit committees on the board, gender diversity, and risk management. Corporate Governance and Sustainability Review, 10(2), 8–17. https://doi.org/10.22495/cgsrv10i2p1

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.