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, and Reporting and Accountability Review.

The recently published studies analyse a range of relevant topics, which include corporate governance, governance mechanisms, board of directors, board financial expertise, board independence, board size, board meeting frequency, board gender diversity, ownership structure, financial risk disclosure, audit quality, audit firm rotation, Big Four auditors, financial firms, financial markets, rule of law, accountability, financial regulation, internal control, organizational performance, top management team, earnings management, bank strategy, market share, abnormal return, stock market reaction, net banking income, loan policy, public financial management, fiscal sustainability, sustainability reporting, institutional credibility, economic growth, economic development, environmental issues, ESG performance, digital lending, digital financial ecosystem, corporate innovation, leadership, justice, commitment, whistleblowing intention, unjust enrichment, Sharia principles, Sharia audit quality, fraud prevention, etc.

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

  • Putri, N. E., Juanda, A., & Wicaksono, A. P. N. (2025). The role of the board of directors’ gender diversity moderation in the relationship between carbon emissions and ESG performance. Corporate Board: Role, Duties and Composition, 21(4), 56–67. https://doi.org/10.22495/cbv21i4art5
  • Karina, R., Jurnali, T., Gandi, & Mardianto. (2026). Does innovation strengthen the impact of sustainability on firm value? Corporate Governance and Sustainability Review, 10(1), 8–17. https://doi.org/10.22495/cgsrv10i1p1
  • Tambaip, B., Tjilen, A. P., Riyanto, P., & Ohoiwutun, Y. (2026). Organizational behavior in responding to Special Autonomy Policy in the emerging market: Governance and regulatory challenges in a conflict-prone region. Journal of Governance & Regulation, 15(1), 8–19. https://doi.org/10.22495/jgrv15i1art1
  • Yulianti, L., Yadiati, W., Sukmadilaga, C., & Soemantri, R. (2025). Exploring the mediating effect of Sharia audit quality in the relationship between internal audit characteristics and fraud prevention. Corporate Law & Governance Review, 7(4), 78–89. https://doi.org/10.22495/clgrv7i4p8
  • Mai, N. A., Phi, A. T. K., Nguyen, T. T., Bui, M. N., & Do, T. T. (2026). Ownership dynamics, audit oversight, and firm performance: Evidence from emerging markets. Business Performance Review, 4(1), 8–21. https://doi.org/10.22495/bprv4i1p1
  • Kraiwanit, T., Pimsen, C., Limma, P., Jangjarat, K., & Moolngearn, P. (2026). Digital lending strategy in an emerging economy. Corporate and Business Strategy Review, 7(1), 8–20. https://doi.org/10.22495/cbsrv7i1art1
  • Achek, I., & Chaieb, S. (2025). The efficacy of corporate boards, the ethical behavior of firms, and the strength of auditing and reporting standards: African evidence. Corporate Ownership & Control, 22(4), 133–140. https://doi.org/10.22495/cocv22i4art12
  • Hundal, S. (2025). [Review of the conference book Corporate governance: International outlook by A. M. Gallo, U. Comite, & A. Kostyuk]. Reporting and Accountability Review, 2(2), 26–29. https://doi.org/10.22495/rarv2i2p3
  • Abdulkader Jebarah, S., Hassan Jammaa, M., Al Makhmari, M., Snoussi, M., Al Mamari, S. A., Osman, A.Z.M.R., Al-Masri, M. A. W., Osman, Y. H. M., & Al Mazroui, O. M. K. (2025). Legal accountability in financial markets: Advancing SDG 16 through strong institutions and the rule of law. Corporate Law & Governance Review, 7(4), 67–77. https://doi.org/10.22495/clgrv7i4p7
  • Sahoo, S., & Saxena, V. (2025). The price of purpose: An empirical study of “use of proceeds” in Indian IPOs. Corporate Ownership & Control, 22(4), 123–132. https://doi.org/10.22495/cocv22i4art11
  • Srimindarti, C., Hardiningsih, P., Nurhayati, I., Badjuri, A., & Poerwati, T. (2025). Work stress, time budget pressure, and audit sustainable process and quality. Corporate Governance and Sustainability Review, 9(4), 184–191. https://doi.org/10.22495/cgsrv9i4p16
  • Sari, S., Siswantoro, D., Rossieta, H., & Wijayati, N. (2025). Top management team, Islamic religiosity, corporate governance, and earnings management: A systematic literature review. Corporate Board: Role, Duties and Composition, 21(4), 40–55. https://doi.org/10.22495/cbv21i4art4
  • Prasad, V. H., Sharma, V., Prakash, S., Lata, A., & Maharaj, M. (2025). Implications of internal control effectiveness in corporate governance. Corporate Ownership & Control, 22(4), 109–122. https://doi.org/10.22495/cocv22i4art10
  • Dam, T. H., Hoang, T. H., Le, T. M. P., & Ngo, T. C. (2025). Economic development with environmental protection and company sustainability. Corporate Governance and Sustainability Review, 9(4), 172–183. https://doi.org/10.22495/cgsrv9i4p15
  • Ali, N. N., Allan, M. S., Hashem, T., Qasim, D., & Al-Khammash, M. W. (2025). The impact of service quality strategy on travelers’ satisfaction: A case study of Queen Alia International Airport. Corporate and Business Strategy Review, 6(4), 222–232. https://doi.org/10.22495/cbsrv6i4art20
  • Mangindaan, J. V., Manossoh, H., & Walangitan, O. F. C. (2025). Beyond the ballot: Examining stock market reaction in the emerging market. Risk Governance and Control: Financial Markets & Institutions, 15(4), 154–163. https://doi.org/10.22495/rgcv15i4p14
  • Hansali, M., Gourch, A., & Bennani, H. (2025). Supply chain management: Reconfiguration for high customized products in the automotive industry [Special issue]. Journal of Governance and Regulation, 14(4), 434–446. https://doi.org/10.22495/jgrv14i4siart19
  • Brajshori, K. G., & Beha, F. (2025). The role of fiscal sustainability and institutional credibility in public financial management as a factor of economic growth in Central and Eastern Europe. Corporate Governance and Sustainability Review, 9(4), 161–171. https://doi.org/10.22495/cgsrv9i4p14
  • Alhamed, S. M., & Al-Marri, A. S. A. (2025). The legal basis for returning the undue payment: A law doctrine analysis. Corporate Law & Governance Review, 7(4), 59–66. https://doi.org/10.22495/clgrv7i4p6
  • Chikhaoui, M. (2025). Does governance quality affect Tunisian banks’ business strategy performance? Corporate Ownership & Control, 22(4), 97–108. https://doi.org/10.22495/cocv22i4art9
  • Philp, S., & Ulrich, P. (2025). CSRD readiness in healthcare: Analyzing sustainability performance metrics. Corporate Ownership & Control, 22(4), 89–96. https://doi.org/10.22495/cocv22i4art8
  • Al-Dubai, S. A. A., & Al-Matari, Y. A. (2025). Beyond governance norms: How board financial expertise reshapes risk disclosure in emerging markets [Special issue]. Journal of Governance and Regulation, 14(4), 422–433. https://doi.org/10.22495/jgrv14i4siart18
  • Waspodo, L., Chariri, A., & Hadiprajitno, P. T. B. (2025). Organizational justice and commitment: A study of the relationship of authentic leadership and whistleblowing intention. Corporate Law & Governance Review, 7(4), 48–58. https://doi.org/10.22495/clgrv7i4p5

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.