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 & Regulation, Corporate Governance and Sustainability Review, Corporate Law & Governance Review, Corporate & Business Strategy Review, Business Performance Review, Reporting and Accountability Review, and Responsible Business Review.

The recently published articles investigate to a wide range of issues, which include, among others, corporate governance, gender diversity, gender equality, women entrepreneurs, board characteristics, board size, board independence, internationalization, capital structure, banking, investment, conventional banks, Sharia banks, financial inclusion, microfinance institutions, financial literacy, fintech, income inequality, financial depth, financial performance, interest rate, exchange rate returns, stock returns, audit committee, audit quality, audit firm competition, audit techniques, real earnings management, sustainability, sustainable development goals, sustainability disclosure, integrated reporting, ownership concentration, firm value, firm performance, leverage, SMEs, ESG, customer relationship management, performance management, corporate social responsibility, CSR reporting, firms’ innovation, business creativity, artificial intelligence, blockchain, big data, machine learning, project management, public-private partnership, risk management, management accounting, responsibility accounting, profitability, entrepreneurship, annual general meetings, shareholders’ voting, competitiveness, leadership, work behavior, organizational justice, emotional intelligence, corporate law, etc.

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

  1. Ibrahimi, M., Chemmaa, A., & Amine, M. (2025). Between transparency and manipulation: The influence of audit committees on earnings management in Morocco. Corporate Board: Role, Duties and Composition, 21(2), 58–69. https://doi.org/10.22495/cbv21i2art5
  2. Naim, H., Rani, L., Yattoo, T. A., Anas, M., Nizamuddin, M., & Ahmed, G. (2025). Does audit committee quality enhance firm performance within a new corporate law? Corporate Law & Governance Review, 7(2), 112–126. https://doi.org/10.22495/clgrv7i2p12
  3. Mohammad, S. J. (2025). Blockchain technology and corporate social responsibility reporting: A symbiotic relationship for enhanced transparency, trust, and governance [Special issue]. Journal of Governance & Regulation, 14(2), 333–340. https://doi.org/10.22495/jgrv14i2siart12
  4. Tawk, C. J., McKearney, A., Daw, D. N., & Deng, J. (2025). Psychological capital matters for employee retention: Voices from the United Arab Emirates. Corporate Ownership & Control, 22(2), 131–140. https://doi.org/10.22495/cocv22i2art12
  5. Santolamazza, V. (2025). [Review of the conference book Corporate governance: Scholarly research and practice by M. Pazarskis, A. Kostyuk, V. Santolamazza, & P. Capuano]. Reporting and Accountability Review, 2(1), 21–25. https://doi.org/10.22495/rarv2i1p3
  6. Namasivayam, L., Sellar, T., & Arulrajah, A. A. (2025). Do value creation mechanisms mediate the relationship between big data analytics capabilities and innovation? A company governance implication [Special issue]. Journal of Governance & Regulation, 14(2), 324–332. https://doi.org/10.22495/jgrv14i2siart11
  7. Krasniqi, A., & Tahiri, A. (2025). Risk management and financial sustainability in tourism from a gender perspective: A governance implication [Special issue]. Journal of Governance & Regulation, 14(2), 317–323. https://doi.org/10.22495/jgrv14i2siart10
  8. Bressan, S., & Du, S. (2025). The market value of insurance companies and greenhouse gas emissions in the United States. Risk Governance & Control: Financial Markets & Institutions, 15(2), 123–133. https://doi.org/10.22495/rgcv15i2p11
  9. Nurhadiansjah, & Mansur. (2025). The effect of gender diversity, firm size, and leverage on performance and governance in telecom sector companies. Business Performance Review, 3(1), 48–58. https://doi.org/10.22495/bprv3i1p5
  10. Al Khasabah, M. A, I., & Al-Badayneh, G. A. M. (2025). The impact of strategic intelligence on organizational creativity in Jordanian Islamic banks: The mediating role of organizational agility. Corporate & Business Strategy Review, 6(2), 195–206. https://doi.org/10.22495/cbsrv6i2art19
  11. Adinolfi, R., Lucchese, M., & Solimene, S. (2025). Integrated reporting and SDGs in the public sector: Insights from a small Italian municipality. Corporate Ownership & Control, 22(2), 120–130. https://doi.org/10.22495/cocv22i2art11
  12. Nguyen, B. T., & Le, N. B. A. (2025). Circular economy: A study of eco-industrial park governance [Special issue]. Journal of Governance & Regulation, 14(2), 310–316. https://doi.org/10.22495/jgrv14i2siart9
  13. Bhatti, T., & Shoaib, O. (2025). A comparative analysis of the selection of conventional and takaful models: An insurance industry study. Corporate Ownership & Control, 22(2), 109–119. https://doi.org/10.22495/cocv22i2art10
  14. Agha, E., & Ashogbon, F. O. (2025). Board governance and firm value in emerging markets. Corporate Ownership & Control, 22(2), 94–108. https://doi.org/10.22495/cocv22i2art9
  15. Alkandari, A., Baroun, A., & Alboloushi, B. (2025). The right to disconnect: Job demands, burnout, and well-being among female teachers and regulatory policy context [Special issue]. Journal of Governance & Regulation, 14(2), 299–309. https://doi.org/10.22495/jgrv14i2siart8
  16. Sapsanguanboon, W., Faijaidee, W., & Potasin, L. (2025). Strategic integration of sustainability for competitive advantage: A framework for balancing the triple bottom line. Corporate Governance and Sustainability Review, 9(2), 110–119. https://doi.org/10.22495/cgsrv9i2p10
  17. Nguyen, P.T., Nguyen, L. H., & Le, D. Q. (2025). Factors affecting the adoption of big data analysis in financial audit at audit firms: A study of internal control. Risk Governance & Control: Financial Markets & Institutions, 15(2), 114–122. https://doi.org/10.22495/rgcv15i2p10
  18. Muthuswamy, V. V., & Savithri, J. J. (2025). The impact of cultural and organizational factors on gender diversity in leadership: A governance perspective in Saudi public organizations. Corporate Board: Role, Duties and Composition, 21(2), 45–57. https://doi.org/10.22495/cbv21i2art4
  19. Sharma, R., Sachdeva, T., Sharma, R., Riyadh, H. A., Tabash, M. I., & Bansal, R. (2025). Traversing corporate governance: Assessing internal mechanisms and financial performance in evolving landscape [Special issue]. Journal of Governance & Regulation, 14(2), 288–298. https://doi.org/10.22495/jgrv14i2siart7
  20. Bin Sulaiman, H., & Abbas, S. (2025). Evaluating governance and the role of international law in protecting natural resources: Space powers and the Moon Agreement. Corporate Law & Governance Review, 7(2), 103–111. https://doi.org/10.22495/clgrv7i2p11
  21. Klu, F. M. Y., Rambe, P., & Mosweunyane, L. (2025). Exploring the moderating effect of gender diversity and the mediating effect of governance style on the relationship between board characteristics and financial outcome. Corporate Board: Role, Duties and Composition, 21(2), 31–44. https://doi.org/10.22495/cbv21i2art3
  22. Shah, S. N. U. H., & Li, Y. (2025). Shareholders’ voting behaviour and annual general meetings resolutions: Corporate governance implications [Special issue]. Journal of Governance & Regulation, 14(2), 275–287. https://doi.org/10.22495/jgrv14i2siart6
  23. Deda, G., Bislimi, F., Krasniqi, S., Tërstena, A., & Mehmeti, I. (2025). Managerial competencies and strategic goal achievement: A survey-based study of SMEs. Corporate & Business Strategy Review, 6(2), 184–194. https://doi.org/10.22495/cbsrv6i2art18
  24. Chauke, M. P., & Choga, I. (2025). The impact of interest rates on gross fixed capital formation: The effects of the COVID-19 pandemic and regulatory responses [Special issue]. Journal of Governance & Regulation, 14(2), 265–274. https://doi.org/10.22495/jgrv14i2siart5
  25. Basu, M., & Kurian, R. E. (2025). Board composition and firm internationalization: Are emerging market multinational enterprises unique? Corporate Ownership & Control, 22(2), 84–93. https://doi.org/10.22495/cocv22i2art8
  26. Zulfiqar, S., Alqatan, A., Alsaber, A., Al-Sabah, M., Alshammari, T., & El-Halaby, S. (2025). Islamic and conventional banks’ governance in the GCC region: A comparative analysis of risk-based financial performance [Special issue]. Journal of Governance & Regulation, 14(2), 254–264. https://doi.org/10.22495/jgrv14i2siart4
  27. Elfeituri, H., & Alfitouri, T. (2025). Working capital management, COVID-19, and profitability of UK retail firms. Corporate Ownership & Control, 22(2), 75–83. https://doi.org/10.22495/cocv22i2art7
  28. Tran Thi Lan, H., & Le Thanh, D. (2025). Responsibility accounting and long-term sustainability: A case study of listed companies. Corporate Governance and Sustainability Review, 9(2), 100–109. https://doi.org/10.22495/cgsrv9i2p9
  29. Nguyen, T. T., Luong, T. H. N., & Tran, N. B. H. (2025). Audit services quality and customer loyalty: The case of listed companies’ governance [Special issue]. Journal of Governance & Regulation, 14(2), 244–253. https://doi.org/10.22495/jgrv14i2siart3
  30. Judijanto, L., Soenhadji, I. M., Rahmawati, Y., Nofrivul, Masruroh, A., Charolina, O., & Susanti, M. (2025). Making investment decisions in shares of conventional banks and Sharia banks: A risk and return context. Risk Governance & Control: Financial Markets & Institutions, 15(2), 103–113. https://doi.org/10.22495/rgcv15i2p9
  31. Rashid, A. G. (2025). The effect of human resource management practices and learning sharing on corporate sustainability strategy. Corporate & Business Strategy Review, 6(2), 173–183. https://doi.org/10.22495/cbsrv6i2art17
  32. Quyen, T. T. (2025). Regulatory policies, laws, programs, and plans supporting women entrepreneurs in ASEAN countries. Corporate Law & Governance Review, 7(2), 94–102. https://doi.org/10.22495/clgrv7i2p10
  33. Nurjanah, F., Bandi, Payamta, & Winarna, J. (2025). The effectiveness of audit committees and audit quality in mitigating real earnings management: Evidence from manufacturing companies [Special issue]. Journal of Governance & Regulation, 14(2), 234–243. https://doi.org/10.22495/jgrv14i2siart2
  34. Erten, Ş., & Ural Uslan, Y. (2025). Does participation have an impact on transparency and trust? A local government case [Special issue]. Journal of Governance & Regulation, 14(2), 224–233. https://doi.org/10.22495/jgrv14i2siart1
  35. Ben Abdallah, M. (2025). The effect of FinTech on banks’ performance and accountability in Tunisia: An empirical analysis. Reporting and Accountability Review, 2(1), 15–20. https://doi.org/10.22495/rarv2i1p2
  36. Elfeituri, H. (2025). Banking, economic growth, market structure, and institutional quality through the perspective of business performance and responsibility. Responsible Business Review, 1(1), 8–16. https://doi.org/10.22495/rbrv1i1p1
  37. Vola, P., Cantino, G., & Gransinigh, S. (2025). Stakeholder theory and sustainability disclosure: A comparative analysis of different approaches. Corporate Ownership & Control, 22(2), 63–74. https://doi.org/10.22495/cocv22i2art6
  38. Sheikh, S.-ur-R., Mohiuddin, M., & Su, Z. (2025). Communication intensity of CSR practices to stakeholders in the global value chains: A comparative study of labor-intensive textile industries. Corporate Ownership & Control, 22(2), 53–62. https://doi.org/10.22495/cocv22i2art5
  39. Begum, R., & Begum, F. (2025). Digitalization of management accounting in small and medium enterprises: Expansion of the technology acceptance model. Corporate Governance and Sustainability Review, 9(2), 91–99. https://doi.org/10.22495/cgsrv9i2p8
  40. Supriyono, B., Said, M., Winoto, S., Cahyasari, E., & Widodo, N. (2025). The effectiveness of performance management for local government: A bibliometric study. Corporate Law & Governance Review, 7(2), 84–93. https://doi.org/10.22495/clgrv7i2p9
  41. Al Azizah, U. S., & Haron, R. (2025). Unveiling the nexus: Corporate governance practices and corporate financial performance of an Islamic banking. Business Performance Review, 3(1), 37–47. https://doi.org/10.22495/bprv3i1p4
  42. Pahala, I., Suherman, S., Mahfirah, T. F., Mohidin, R., Indriani, R., Zairin, G. M., Utaminingtyas, T. H., Kurniawati, H., & Zikra, A. (2025). Corporate governance mechanisms and capital structure in a two-tier board system: The role of board gender diversity. Corporate Board: Role, Duties and Composition, 21(2), 18–30. https://doi.org/10.22495/cbv21i2art2
  43. Imeraj, J., Hoda, N., Bica, K., Prenaj, V., & Gjoni, L. (2025). Exploring the impact and risks of fintech adoption on income inequality: A global cross-sectional study. Risk Governance & Control: Financial Markets & Institutions, 15(2), 92–102. https://doi.org/10.22495/rgcv15i2p8
  44. Gleißner, W., & Ulrich, P. (2025). Governance, risk, compliance and controlling: Institutional, cultural and instrumental interdependencies from a German perspective. Corporate Ownership & Control, 22(2), 41–52. https://doi.org/10.22495/cocv22i2art4
  45. Umoru, D., Ugbaka, M. A., Atseye, A. F., Takon, S. M., Effiong, C. E., Eyo, I. E., Igbinovia, B., Asemota, G., Adie, H. I., Ojikpong, C. E., Lebo, M. P., Bassey, A. E., Akomaye, S., Inyang, L. O., Aboh, F. I., Odegha, B., Oseni, H. O., & Enaberue, E. (2025). Foreign exchange, stock and bitcoin markets: A strategic re-visitation of the interrelationship and volatility dynamics of financial markets. Corporate & Business Strategy Review, 6(2), 156–172. https://doi.org/10.22495/cbsrv6i2art16
  46. Indrawiani, T. O., Suliyanto, & Indrayanto, A. (2025). Organizational justice and governance: Reducing counterproductive work behavior through emotional intelligence. Journal of Governance & Regulation, 14(2), 199–213. https://doi.org/10.22495/jgrv14i2art20
  47. Stepanov, M., Legostayeva, A., Fyliuk, H., Jazykbayeva, B., & Yerzhanova, S. (2025). Optimization of public-private partnership project management: Challenges and solutions. Journal of Governance & Regulation, 14(2), 186–198. https://doi.org/10.22495/jgrv14i2art19
  48. Baldini, M. A., Cincimino, S., & Tomaselli, S. (2025). Creativity as a strategic resource: A journey through business innovation theory and practice and implications for company governance. Corporate Board: Role, Duties and Composition, 21(2), 8–17. https://doi.org/10.22495/cbv21i2art1
  49. Nimani, P., Avdija, S., & Maloku, A. (2025). Customary law and modern legal systems: A comparative perspective. Corporate Law & Governance Review, 7(2), 77–83. https://doi.org/10.22495/clgrv7i2p8
  50. Chokera, F., Mutambara, E., & Kader, A. D. (2025). A review of leather value addition and sustainability strategy for small and medium-sized enterprises in emerging economies. Corporate Governance and Sustainability Review, 9(2), 82–90. https://doi.org/10.22495/cgsrv9i2p7
  51. Binaluyo, J. P., Agustin, N. B., & Santos, A. R. (2025). Microfinance institutions and services: Consumer perspectives and the path to standardized guidelines. Risk Governance & Control: Financial Markets & Institutions, 15(2), 80–91. https://doi.org/10.22495/rgcv15i2p7
  52. Kasemrat, R., Kraiwanit, T., Khaothawirat, A., Chinnapha, S., & Luo, Q. (2025). Benchmarking machine learning models for predictive analytics in e-commerce strategy. Corporate & Business Strategy Review, 6(2), 146–155. https://doi.org/10.22495/cbsrv6i2art15
  53. Rai, B., Dahal, R. K., Ghimire, B., & Shrestha, I. (2025). Assessing the brand equity dimensions of the largest university in Nepal: A study of Tribhuvan University governance. Journal of Governance & Regulation, 14(2), 176–185. https://doi.org/10.22495/jgrv14i2art18
  54. Phan, H. H., & Tran, N. H. (2025). Environmental, social, and governance strategy implementation and operational efficiency in the banking system. Corporate & Business Strategy Review, 6(2), 137–145. https://doi.org/10.22495/cbsrv6i2art14
  55. Limna, P., Chinnapakjarusiri, N., Nivornusit, Y., Siri, P., & Thetle, R. (2025). An empirical study on the role of big data governance in personalizing newsfeeds and enhancing customer relationship management in the digital economy. Journal of Governance & Regulation, 14(2), 166–175. https://doi.org/10.22495/jgrv14i2art17

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.