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Recently published papers in journals by Virtus Interpress

Recently published papers in journals by Virtus Interpress

The editorial team of Virtus Interpress is pleased to introduce a list of papers recently published in the journals 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 Business Performance Review.

The recently published studies are devoted to a wide range of issues, which include, among others, corporate governance, board characteristics, top management characteristics, gender diversity, corporate governance guidelines, corporate governance quality, firm performance, stock markets, financial performance, capital structure, regional regulatory quality, economic growth, regional-owned enterprises, fiscal capacity, audit committee competencies, audit committee independence, risk management committee, external audit quality, real earnings management, financial expertise, financial accreditation, corporate reporting, integrated reporting disclosure, voluntary disclosure, disclosure practices, blockchain, sustainability management, sustainability risk, ESG, environmental sustainability, sustainability accounting, corporate culture, accounting application, financial statements, cashless society, SMEs, AI, digital competence, digital technology, digital transformation, entrepreneurial leadership, EduTech entrepreneurship, entrepreneurial practice, work force, regionalization, shadow economy, social and solidarity economy, government support, merger control, corporate law, legal instrumentalism, corruption, criminal law, bribery, law enforcement, national security, legal policy, etc.

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

Wattanasin, P., Chomtohsuwan, T., & Kraiwanit, T. (2026). Dynamic Bayesian Black-Litterman model: Portfolio optimization and comparative analysis. Risk Governance and Control: Financial Markets & Institutions, 16(2), 8–15. https://doi.org/10.22495/rgcv16i2p1
Latif, W. B., Amin, M. B., Debnath, G. C., Salehin, R., & Al Mamun, M. A. (2026). The phenomenon of strategic catalysts and barriers in education technology entrepreneurship: A multi-case study and comparative analysis. Corporate and Business Strategy Review, 7(2), 196–204. https://doi.org/10.22495/cbsrv7i2art18
Simon, N. C., Derain, V. M. N., Castro, M. A. A., & Juico, S. A. Q. (2026). The influence of vlogging on corporate social responsibility. Corporate Governance and Sustainability Review, 10(3), 79–87. https://doi.org/10.22495/cgsrv10i3p6
Takasanakeng, E. R., Bachri, S., Pati, S., Muchtar, S., & Syahird, A. (2026). Strengthening law enforcement mechanisms for labor dispute resolution. Corporate Law & Governance Review, 8(2), 141–152. https://doi.org/10.22495/clgrv8i2p13
Lahmidi, A., Khrikhech, F., & El Idrissi, M. B. D. (2026). The impact of territorial governance on the social and solidarity economy in the era of advanced regionalization. Journal of Governance and Regulation, 15(2), 300–311. https://doi.org/10.22495/jgrv15i2art26
Truong, D. D., Pham, T. T. T., Dang, T. B., Phan, T. A. D., & Do, D. T. (2026). Determinants the implementation of sustainability accounting in garment firms contributing to improved sustainable governance. Corporate Governance and Sustainability Review, 10(3), 67–78. https://doi.org/10.22495/cgsrv10i3p5
Suhardjo, I. (2026). Why sustainability risks fail to enter audit planning? Corporate Governance and Sustainability Review, 10(3), 53–66. https://doi.org/10.22495/cgsrv10i3p4
Balla, A., Kostrista, E., Merko, F., & Mema, M. (2026). Key socioeconomic factors influencing sustainability and economic development: Evidence from the emerging market. Corporate Governance and Sustainability Review, 10(3), 40–52. https://doi.org/10.22495/cgsrv10i3p3
Shiburi, K. S. (2026). Benchmarking internal audit disclosure requirements in leading countries: Lessons for the King V report. Journal of Governance and Regulation, 15(2), 289–299. https://doi.org/10.22495/jgrv15i2art25
Khalaf, A. J., Suwaid, M. A., Ibrahem, I. M., Sadaa, A. M., Abdulwahhab, O. S., & Alshugairy, A. S. M. G. (2026). Board committees’ characteristics, external audit quality, and earnings management: Evidence from GCC countries. Corporate Board: Role, Duties and Composition, 22(2), 39–50. https://doi.org/10.22495/cbv22i2art3
Al-Matari, E. M., Alnor, N. H.A., Elshaabany, M. M., Hamza, R. A. E. M., Misbah, H. M., Alshdaifat, S. M., & Eisa, M. I. A. (2026). The role of corporate environmental sustainability and top management characteristics under corporate law in firm performance: Evidence from Saudi Arabia listed companies. Corporate Law & Governance Review, 8(2), 129–140. https://doi.org/10.22495/clgrv8i2p12
Soulaima, A. (2026). Reducing information asymmetry in automotive insurance through advanced technology strategy: A study of emerging markets. Corporate and Business Strategy Review, 7(2), 183–195. https://doi.org/10.22495/cbsrv7i2art17
Primasari, D., Lestari, P., Maghfiroh, S., & Panindra, M. W. (2026). Analysis of the implementation of ‍the SI APIK web-based accounting application in the preparation of financial statements for MSMEs: A SOR theory approach. Business Performance Review, 4(2), 36–44. https://doi.org/10.22495/bprv4i2p4
Carissa, J., Setijaningsih, H. T., & Kasenda, F. (2026). The impact of board and audit committee characteristics on integrated reporting disclosure: Evidence from ASEAN. Corporate Board: Role, Duties and Composition, 22(2), 23–38. https://doi.org/10.22495/cbv22i2art2
Aldboush, H., Ibrahim, A., Almasria, N. A., & Al Ghunaimi, H. (2026). Digital technology and sustainable corporate reporting and disclosure practices: A bibliometric review. Corporate Governance and Sustainability Review, 10(3), 20–39. https://doi.org/10.22495/cgsrv10i3p2
Zakirova, M., Shaikin, D., Kussainova, A., & Ashimova, I. (2026). Perceptions of government support and development constraints among SMEs in the emerging market. Journal of Governance and Regulation, 15(2), 281–288. https://doi.org/10.22495/jgrv15i2art24
Khalidi, M. A., Mohd Saat, N. A., Lau, Y. W., & Abdul Hamid, F. (2026). Rethinking audit committee competence: Accreditation, experience, and digital skills in constraining real earnings management. Corporate Board: Role, Duties and Composition, 22(2), 8–22. https://doi.org/10.22495/cbv22i2art1
Setiaji, K., Murniawaty, I., & Kusumantoro. (2026). Navigating the nexus: Entrepreneurial leadership, ethical climate, and sustainable university identity. Corporate Governance and Sustainability Review, 10(3), 8–19. https://doi.org/10.22495/cgsrv10i3p1
Yeszhanov, Y., Yelikbay, M., Zhaksylykov, N., Rakhmetova, G., Kalkanova, Z., & Yelikbay, D. (2026). Institutional and legal framework for combating corruption in the criminal law of the Republic of Kazakhstan. Corporate Law & Governance Review, 8(2), 121–128. https://doi.org/10.22495/clgrv8i2p11
Permana, I., Suyono, E., Arifin, A., & Suharno. (2026). Regional regulation quality and economic growth: The role of enterprise governance and fiscal capacity. Journal of Governance and Regulation, 15(2), 267–280. https://doi.org/10.22495/jgrv15i2art23
Nhu, T. B, & Nguyen, T. C. (2026). Internal determinants of financial performance: Evidence from Korean listed firms. Business Performance Review, 4(2), 29–35. https://doi.org/10.22495/bprv4i2p3
Dimitrova, V. (2026). Estimating the shadow economy in Bulgaria using the multiple indicators multiple causes model. Journal of Governance and Regulation, 15(2), 253–266. https://doi.org/10.22495/jgrv15i2art22
Jiang, N., & Wisuttisak, P. (2026). A legal instrumentalism lens: Examining the “non-intervention” phenomenon in merger control under Thai competition law. Corporate Law & Governance Review, 8(2), 111–120. https://doi.org/10.22495/clgrv8i2p10
Toobunterng, R., & Yuenyong, N. (2026). Small business strategy to utilize cashless trends in emerging markets. Corporate and Business Strategy Review, 7(2), 172–182. https://doi.org/10.22495/cbsrv7i2art16
Antwi, I. F., Carvalho, C., Carmo, C., & Nkansah, E. (2026). Corporate governance quality and firm performance: Evidence from the emerging market. Journal of Governance and Regulation, 15(2), 241–252. https://doi.org/10.22495/jgrv15i2art21

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.