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, Business Performance Review, and Responsible Business Review.

The recently published articles are devoted to a wide range of relevant issues, which include, among others, corporate governance, audit committee, audit quality, good corporate governance, board of commissioners, board diversity, board independency, CEO, executives, gender quotas, corporate regulation, internal control quality, annual general meetings, shareholders’ resolutions, recruitment, aggressive tax planning, banking crisis, early forecasting models, liquidity risk, enterprise risk management, machine learning, joint-stock commercial banks, stock market, abnormal returns, stock price indices, stock price volatility, income diversification, income inequality, internal financial factors, macroeconomic factors, non-performing loans, SMEs, financial reporting quality, investment efficiency, IFRS adoption, financial performance, business performance, earnings management, corporate environmental sustainability, Islamic donation-based crowdfunding, Shariah governance, crowdfunding regulation, ethical finance, strategic management, innovation, accounting management, globalization, ESG integration, ESG performance, ESG risk ratings, investor structure, startup valuation, e-government, technology policy, cybersecurity, digital transformation, digital marketing, information technology, artificial intelligence, fraud detection, policy reform, inclusive governance, social justice, community governance, workforce diversity, etc.

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

  • Chen, X., Kharuddin, S., & Johari, J. (2026). A quantitative analysis of the impact of sustainability ratings on earnings management in UK-listed companies. Corporate Governance and Sustainability Review, 10(2), 123–133. https://doi.org/10.22495/cgsrv10i2p11
  • Samaha, K. (2026). Beyond Sarbanes-Oxley: Determinants of internal control quality in a civil law emerging market. Corporate Ownership & Control, 23(1), 102–109. https://doi.org/10.22495/cocv23i1art10
  • Defung, F., Paminto, A., Setyadi, D., & Yudaruddin, R. (2026). Bank diversification strategy and stock price volatility during COVID-19 in an emerging country. Corporate and Business Strategy Review, 7(2), 129–139. https://doi.org/10.22495/cbsrv7i2art12
  • Doan, T. N., Dang, C. T. H., Le, N. P. C., Nguyen, P. T., & Tran, Q. H. (2026). The impact of IFRS on the relationship between financial reporting quality and investment efficiency: Evidence from a transitioning accounting and regulatory environment. Journal of Governance and Regulation, 15(2), 165–177. https://doi.org/10.22495/jgrv15i2art14
  • Tjandrasa, B. B., & Lehman, A. S. (2026). The effect of regulation in moderating the influence of the internet on Asian stock indices through the mediation of income inequality. Risk Governance and Control: Financial Markets & Institutions, 16(1), 187–195. https://doi.org/10.22495/rgcv16i1p16
  • Alyami, N. M., Badawood, S., Alomari, K. M., Al-Ababneh, H. A., Al Adwan, M. N., Khader, J. A., & Zawaideh, F. H. (2026). Ethical and legal aspects of digital marketing, information technology, and their influence on corporate governance and sustainable development. Corporate Law & Governance Review, 8(2), 63–76. https://doi.org/10.22495/clgrv8i2p6
  • Ahmed, E. R., Kurter, O., & Mohamed, D. H. (2026). Sustainable strategic management and innovation in accounting education: Applying the technology acceptance model. Corporate Governance and Sustainability Review, 10(2), 114–122. https://doi.org/10.22495/cgsrv10i2p10
  • Nazarie, W. N. F. W. M., Kamaruddin, M. I. H., Muhamed, N. A., Kamarubahrin, A. F., & Radzi, R. M., & Zaimi, S. M. (2026). From application to disbursement: Governance, risks and workflow in Islamic donation-based crowdfunding. Risk Governance and Control: Financial Markets & Institutions, 16(1), 178–186. https://doi.org/10.22495/rgcv16i1p15
  • Shah, S. N. U. H., & Li, Y. (2026). Who controls the annual general meetings of listed companies? An Australian perspective. Journal of Governance and Regulation, 15(2), 151–164. https://doi.org/10.22495/jgrv15i2art13
  • Alsakarneh, A., Makhamreh, H. Z., Zowid, F., Altaany, F., Al-Shakri, K. S., & Sakarneh, B. (2026). A study of the effectiveness of emotional labor strategies in predicting customer satisfaction in small- and medium-sized enterprises. Corporate and Business Strategy Review, 7(2), 115–128. https://doi.org/10.22495/cbsrv7i2art11
  • Pratama, A., Ismail, R. F., Tanzil, N. D., Koeswayo, P. S., & Megawati, L. R. (2026). From governance to performance: How sustainability strategy mediates corporate sustainability success. Corporate Governance and Sustainability Review, 10(2), 102–113. https://doi.org/10.22495/cgsrv10i2p9
  • Gallo, A. M., Kostyuk, A., & Comite, U. (2026). Artificial intelligence for risk management: A research agenda for public-private comparison. Corporate Ownership & Control, 23(1), 95–101. https://doi.org/10.22495/cocv23i1art9
  • Dau, H. H., Nguyen, L. T. T., Pham, L. A. T., & Nguyen, C. H. (2026). The impact of digital transformation on the business performance of retail enterprises. Business Performance Review, 4(1), 108–117. https://doi.org/10.22495/bprv4i1p9
  • Prihantini, F. N., Januarti, I., & Darsono. (2026). Benchmarking audit quality using good corporate governance. Journal of Governance and Regulation, 15(2), 142–150. https://doi.org/10.22495/jgrv15i2art12
  • Regalli, M., Verga, G., Allodi, E., & Del Sante, A. (2026). The reaction of stock prices of Italian football teams to the surprise factor in match outcomes. Risk Governance and Control: Financial Markets & Institutions, 16(1), 163–177. https://doi.org/10.22495/rgcv16i1p14
  • Chemmaa, A., Amine, M., & Ibrahimi, M. (2026). Artificial intelligence and earnings management: Governance strategies and model adoption. Corporate and Business Strategy Review, 7(2), 106–114. https://doi.org/10.22495/cbsrv7i2art10
  • Syafhendry, Prianto, A. L., Younus, M., & Manaf, H. A. (2026). The rule of law as a legal analysis: Institutional performance and public governance implications. Corporate Law & Governance Review, 8(2), 51–62. https://doi.org/10.22495/clgrv8i2p5
  • Gervasutti, F., & Manenti, F. M. (2026). The effect of cyberattacks on European financial institutions: An event study approach. Corporate Ownership & Control, 23(1), 84–94. https://doi.org/10.22495/cocv23i1art8
  • Al-Matari, E. M., Alnor, N. H. A., Turki, H., Mohammad, M. H., Ali, Z. T. A., & Mohammed, O. A. A. (2026). Women in top management and earnings management: Exploring the impact of corporate environmental sustainability. Journal of Governance and Regulation, 15(2), 131–141. https://doi.org/10.22495/jgrv15i2art11
  • Intezar, M. A., Haque, E., Ahmad, E., Sagir, V., Chaudhary, N., Khatoon, A., & Khan, N. (2026). Board attributes, ESG practices, and firm performance and sustainability: A mediation approach. Corporate Governance and Sustainability Review, 10(2), 91–101. https://doi.org/10.22495/cgsrv10i2p8
  • Santero-Sánchez, R., Izquierdo Barriuso, M., & Segovia-Pérez, M. (2026). Board diversity and recruitment practices as drivers of women’s advancement in executive positions. Corporate Board: Role, Duties and Composition, 22(1), 99–115. https://doi.org/10.22495/cbv22i1art8
  • Ren, H., Lee, Y. F., Ku Samsu, K. H., & Adnan, Z. H. (2026). Factors influencing ethnic minority participation in urban community governance: A systematic literature review. Journal of Governance and Regulation, 15(2), 117–130. https://doi.org/10.22495/jgrv15i2art10
  • Pham, T. V. A., Nguyen, V. B., Doan, H. Q., & Ho, T. H. T. (2026). The influence of factors on the probability of incurring bad debt exceeding the threshold at joint-stock commercial banks. Risk Governance and Control: Financial Markets & Institutions, 16(1), 152–162. https://doi.org/10.22495/rgcv16i1p13
  • Do, T. T. H., Nguyen, T. T., Ho, N. P. D, Truong, T. V. K., Nguyen, M. P., Pham, V. H., & Nguyen, T. H. D. (2026). Assessing machine learning strategy approaches for early warning of liquidity risk. Corporate and Business Strategy Review, 7(2), 96–105. https://doi.org/10.22495/cbsrv7i2art9
  • Alboloushi, B., Alkandari, M., Alothman, B., AlSanad, S., & Alkandari, A. (2026). Exploring emerging information governance and legislative challenges of cloud computing. Corporate Law & Governance Review, 8(2), 38–50. https://doi.org/10.22495/clgrv8i2p4
  • Vasiliauskaitė, D., Mažylytė, I., Teresiūtė, P., Meng, W., & Kaab Omeir, A. (2026). Valuation challenges and investor influence in sustainable health ventures. Corporate Governance and Sustainability Review, 10(2), 78–90. https://doi.org/10.22495/cgsrv10i2p7
  • Rajput, S., Ahmad, S., Ahmad, R., Paramaiah, C., & Iffat, B. (2026). The era of globalization in responsible human resource management: A bibliometric study on the influence of cultural diversity and competency in organizations. Responsible Business Review, 2(1), 23–35. https://doi.org/10.22495/rbrv2i1p2
  • Suwaid, M. A., Khalaf, A. M., Sadaa, A. M., Khalaf, A. J., & Saleh, A. F. (2026). The impact of board diversity on aggressive tax planning in GCC countries: Does the digital transformation matter? Corporate Board: Role, Duties and Composition, 22(1), 87–98. https://doi.org/10.22495/cbv22i1art7
  • Ririhena, S. W., Pattiselanno, A. E., Dewi, T. K., Pakidi, C. S., Tjilen, A. P., Tambaip, B., & Riyanto, P. (2026). Regulatory reform, food security, and indigenous communities: Efforts to realize inclusive governance. Journal of Governance and Regulation, 15(2), 104–116. https://doi.org/10.22495/jgrv15i2art9

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.