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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 that have been recently published in the journals Corporate Ownership & Control, Corporate Board: Role, Duties and Composition, Risk Governance and Control: Financial Markets & Institutions, Journal of Governance & Regulation, Corporate Governance and Sustainability Review, Corporate Governance and Organizational Behavior Review, and Corporate & Business Strategy Review.

The papers analyse a broad variety of topic, such as corporate governance, audit, audit committee, auditor independence, audit quality, non-audit services, firm value, board of directors, director remuneration, corporate finance, integrated reporting, financial reporting, gender diversity, earnings management, accruals, sustainability, IFRS, credit market, financial sector, agency conflict, social responsibility, rural banks, bank performance, bank profitability, local government ownership, green growth, environmental taxes, tax revenues, tax law, GDP, effective tax rate, forensic accounting, corporate accountability, corporate control, financial conflicts, anti-corruption, mergers and acquisitions, green circular economy, ESG, small business, financial statements, fraud, state-owned enterprise, family-owned firm, financial performance, income smoothing, firm size, profitability, business strategy, MSMEs, digital innovation technology, financial lease, exchange traded funds, crisis management, employees’ performance, etc.

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

Suyono, E., Wiratno, A., Purwati, A. S., Suparlinah, I., Mustafa, R. M., & Lestari, P. (2023). Factors affecting income smoothing practice: Insights from the Indonesian capital market. Corporate & Business Strategy Review, 4(1), 57–68. https://doi.org/10.22495/cbsrv4i1art6
Shahwan, Y., Hamza, M., Lubad, H. K., & Khresat, O. M. (2023). Social responsibility accounting and financial performance during COVID-19: A survey of the firms listed in Amman Stock Exchange. Journal of Governance & Regulation, 12(1), 93–99. https://doi.org/10.22495/jgrv12i1art9
Lagmango, V. L., Feudjo, J. R., & Zogning, F. (2023). The managerial entrenchment: The paradox of law and acts in state-owned enterprises in Cameroon. Corporate Ownership & Control, 20(2), 127–137. https://doi.org/10.22495/cocv20i2art10
Doan, T. N., & Ta, T. T. (2023). Factors of fraud triangle affecting the likelihood of material misstatements in financial statements: An empirical study. Journal of Governance & Regulation, 12(1), 82–92. https://doi.org/10.22495/jgrv12i1art8
Willox, S., & Morin, J. (2022). Economic and environmental benefits of performance management controls in human service transportation planning. Corporate Governance and Sustainability Review, 6(4), 44–53. https://doi.org/10.22495/cgsrv6i4p4
Damani, A., & Vaidya, N. (2023). Is an equally weighted global investment portfolio the outperformer? Corporate Ownership & Control, 20(2), 113–126. https://doi.org/10.22495/cocv20i2art9
Capuano, P. (2022). Impact of directors’ remuneration on banks’ performance: Evidence in the US banking system. Corporate Board: Role, Duties and Composition, 18(3), 24–32. https://doi.org/10.22495/cbv18i3art3
Yeung, S. M. C., & Wong, F. C.-C. (2022). Green circular economy: An educational model to transform. Corporate Board: Role, Duties and Composition, 18(3), 15–23. https://doi.org/10.22495/cbv18i3art2
Shaengchart, Y., Kraiwanit, T., Virunhaphol, S., Chutipat, V., & Chaisiripaibool, S. (2023). Users’ opinions on telecom mergers and acquisitions in a developing country. Corporate & Business Strategy Review, 4(1), 50–56. https://doi.org/10.22495/cbsrv4i1art5
Muzata, T. (2023). University transformation and governance: An evaluation of King IV-fit. Corporate Governance and Organizational Behavior Review, 7(1), 51–63. https://doi.org/10.22495/cgobrv7i1p5
Al-Enizi, Z. K., & Mahameed, W. F. (2023). Protection of employees in international employment contracts. Journal of Governance & Regulation, 12(1), 75–81. https://doi.org/10.22495/jgrv12i1art7
Quick, R., Sánchez Toledano, D., & Sánchez Toledano, J. (2023). The impact of auditor-provided non-audit services on audit quality: A review of the archival literature. Corporate Ownership & Control, 20(2), 93–112. https://doi.org/10.22495/cocv20i2art8
Al Jundi, N. A. (2023). The extent of meeting the forensic accounting requirements in courts: Evidence from the developing countries. Corporate & Business Strategy Review, 4(1), 39–49. https://doi.org/10.22495/cbsrv4i1art4
Omar, A. (2023). Audit committee gender diversity and audit fees: The role of dual-class share structure. Corporate Ownership & Control, 20(2), 84–92. https://doi.org/10.22495/cocv20i2art7
Kameel, T., Al Hajaya, N., & Alqudah, M. A. (2023). The bargain purchase option: Should it be more than an option? Journal of Governance & Regulation, 12(1), 68–74. https://doi.org/10.22495/jgrv12i1art6
Chang, A., Meiryani, Sumarwan, U., Gunawan, T., Devi, S. R., Samukri, & Salim, G. (2023). The influence of debt-to-equity ratio, capital intensity ratio, and profitability on effective tax rate in the tourism sector. Journal of Governance & Regulation, 12(1), 53–67. https://doi.org/10.22495/jgrv12i1art5
Çollaku, L., Balaj, D., & Hajdini, A. (2023). Correlation between tax revenues and gross domestic product: Evidence from the developing economy. Corporate & Business Strategy Review, 4(1), 31–38. https://doi.org/10.22495/cbsrv4i1art3
Thanasas, G. L., Slimistinou, A., Kontogeorga, G., & Lampropoulos, S. (2023). Environmental taxation as a boost mechanism for European Union green growth: The Greek response. Risk Governance and Control: Financial Markets & Institutions, 13(1), 8–15. https://doi.org/10.22495/rgcv13i1p1
Widiyanto, Thomas, P., Yulianto, A., Nuryana, I., & Nurkhin, A. (2023). Operation management of rural banks of local government in the emerging market: An assessment of agency conflict or social responsibility. Corporate Governance and Organizational Behavior Review, 7(1), 44–50. https://doi.org/10.22495/cgobrv7i1p4
Daw, D. N., & Tawk, C. J. (2023). Impact of selection process on employees’ performance: A case of Lebanese small and medium enterprises. Corporate Ownership & Control, 20(2), 75–83. https://doi.org/10.22495/cocv20i2art6
Al-Shaikh, S. S. K., Al-Refiay, H. A. N., & Abdulhussein, A. S. (2023). The implications of IFRS on the credit market: Evidence from the emerging market. Corporate Governance and Organizational Behavior Review, 7(1), 29–43. https://doi.org/10.22495/cgobrv7i1p3
Agbata, A. E., Egolum, P. U., Offia, A. C., & Okoye, N. J. (2022). Corporate governance and firm sustainability in the emerging economy: A literature review. Corporate Governance and Sustainability Review, 6(4), 33–43. https://doi.org/10.22495/cgsrv6i4p3
Velte, P. (2023). The relationship between earnings management and integrated reporting quality: Board gender diversity as moderator. Corporate Ownership & Control, 20(2), 63–74. https://doi.org/10.22495/cocv20i2art5
Thamaree, A., & Zaby, S. (2023). Bibliometric review of research on corporate governance and firm value. Journal of Governance & Regulation, 12(1), 42–52. https://doi.org/10.22495/jgrv12i1art4
Puci, J., Demi, A., & Kadiu, A. (2023). Impact of macroeconomic variables on the construction sector. Corporate & Business Strategy Review, 4(1), 22–30. https://doi.org/10.22495/cbsrv4i1art2
Farida, I., & Sutopo, B. (2023). The nexus between digital innovation technology and competitive advantage: Mediated by management business strategy. Corporate Governance and Organizational Behavior Review, 7(1), 18–28. https://doi.org/10.22495/cgobrv7i1p2
Ahmeti, I., & Lecaj, M. (2023). Property right under the Ottoman legal taxation system. Journal of Governance & Regulation, 12(1), 33–41. https://doi.org/10.22495/jgrv12i1art3
Carlé, T., Pappert, N., & Quick, R. (2023). Text similarity, boilerplates and their determinants in key audit matters disclosure. Corporate Ownership & Control, 20(2), 49–62. https://doi.org/10.22495/cocv20i2art4
Al-Janabi, A. S. H., Mhaibes, H. A., & Hussein, S. A. (2023). The role of learning organizations in crisis management strategy: A case study. Corporate & Business Strategy Review, 4(1), 8–21. https://doi.org/10.22495/cbsrv4i1art1

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.