New issue of the Risk Governance and Control: Financial Markets & Institutions journal

The editorial team is pleased to present the fourth issue of the journal Risk Governance and Control: Financial Markets & Institutions for the year 2023.

The issue is represented by papers from the USA, Canada, Latvia, Iceland, Portugal, Finland, France, the Netherlands, and Cameroon which investigate such relevant topics as risk governance, bank directors, public commercial banks, banking agents, financial performance, financial support, financial regulation, fintech, credit risks, unpaid loans, information asymmetry, reputational capital, critical accounting information, micro cyber-risk insurance, cyber-risks, neobanks, participatory governance, non-fungible tokens (NFTs), blockchain, cryptocurrency, etc.

The full issue of the journal is available at the following link .

Pierre Claude Mbama, Magloire Tchatchoua Nya, and Bitomo Bekolo determine the factors contributing to the increase in the risk of non-repayment of bank loans in financing relationships in the Central African Economic and Monetary Community (CEMAC) zone.

Zakia Siddiqui and Claudio Andres Rivera aim to build a structure for the universities to follow if they want to teach courses in fintech-specific content and are interested in understanding the critical elements regarding the content that must be introduced in these programs.

Murray Bryant and Throstur Olaf Sigurjonsson apply the theory of gatekeeping — institutional ascription — using the financial crisis of 2008–2009 in Iceland as a case and try to find out whether the auditors, regulators, rating agencies, and analysts failed in the duty of stewardship to assess the scale and scope of accounting scandals and fraud perpetrated by executives of financial institutions.

Edward A. Osifodunrin and José Dias Lopes (re)focus research attention on the improvement of welfare, achieving sustainable micro cyber-risk management, and the reduction of persistent insurance exclusion among retail e-payment agents or branchless banking agents.

Muddassar Malik investigates a relationship between risk governance characteristics and financial performance in public commercial banks across the Organization for Economic Co-operation and Development (OECD) countries.

Finally, Mfon Akpan and Henry Ugochukwu Ukwu conduct a comprehensive evaluation of GAAP’s suitability for non-fungible tokens (NFTs) valuation while pinpointing the constraints inherent in the existing accounting framework.

Within the intricate interplay of finance, technology, and regulation, the articles in this issue delve into strategic approaches to navigate the evolving landscape. We are grateful to all the scholars who have contributed to this issue, and we hope that you find this issue of the journal useful, informative and interesting!