Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal International Journal of Financial, Accounting, and Management
Nazma Akter
Rajshahi University, Rajshahi, Bangladesh
Decision Sciences, Operations Research & Management

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Integrating Internal Audit Determinants for Enhancing Organizational Sustainability: A Systematic Literature Review Sadia Islam; Nusrat Jahan; Dr. Md. Saheb Ali Mondal; Nazma Akter
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.4023

Abstract

Purpose: This study aims to develop a conceptual synthesis of internal audit determinants that contribute to organizational sustainability. Research Methodology: A Systematic Literature Review (SLR) approach was employed to examine 85 peer-reviewed articles published between 2016 and 2026. Relevant studies were retrieved from major academic databases, including Taylor and Francis, Springer, SAGE, MDPI, Emerald, and Google Scholar. Results: Key internal audit determinants, including audit quality, competence, independence, ethical conduct, governance, management support, training, experience, and risk management capability, were frequently associated with organizational sustainability. Audit quality, competence, and independence emerged as dominant factors. Agency, contingency, institutional, and stakeholder theories were the most commonly applied perspectives. Regional, sectoral, and institutional differences influenced the relationships. Conclusions: This review confirms that internal audit determinants play a significant role in strengthening governance mechanisms and supporting sustainable organizational performance. A conceptual framework is proposed to illustrate the relationship between internal audit determinants and sustainability. Limitations: This study considered only English-language peer-reviewed journal articles published between 2016 and 2026, which may limit the generalizability of the findings. Contributions: This study contributes to the literature by integrating fragmented research on internal audit determinants, identifying key determinants influencing sustainability, and proposing a conceptual framework that provides a foundation for future empirical research and policy development in governance and sustainability issues.
A Longitudinal Analysis of Environmental and Social Disclosure Trends: Evidence from Textile Companies in Bangladesh Nazma Akter; Md. Saheb Ali Mondal; Rabaya Bosri; Md. Akther Hossain; Md. Aiyub Uddin
International Journal of Financial, Accounting, and Management Vol. 8 No. 2 (2026): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8.n2.p273-287.2026

Abstract

Purpose: This study examines the longitudinal evolution of environmental and social disclosure practices among listed textile companies in Bangladesh and assesses whether these disclosures exhibit a systematic upward trend in response to increasing regulatory and societal pressure. Research Methodology: A GRI-based content analysis examined annual reports of 45 listed textile companies, producing 405 firm-year observations. One-way ANOVA with linear trend contrasts assessed temporal changes and disclosure consistency. Results: The findings showed a significant positive trend in environmental and social disclosure. The absence of linear deviations suggests a gradual institutionalization process rather than abrupt changes. Social disclosures consistently exceeded environmental disclosures, with both improving notably after 2019. Conclusions: Environmental and social information disclosures in the Bangladeshi textile sector have improved steadily over time, reflecting a structured process of institutional diffusion and increasing integration of environmental and social reporting into corporate communication. Limitations: The study is limited to the listed textile companies in Bangladesh and depends exclusively on annual reports, which may not fully capture sustainability information disclosed through other communication channels. Contributions: This study provides one of the most comprehensive longitudinal analyses of sustainability disclosure in an emerging economy and offers valuable insights for regulators, policymakers, and managers seeking to strengthen sustainability reporting frameworks.
Co-Authors Dr. Md. Saheb Ali Mondal Md. Aiyub Uddin Md. Akther Hossain Md. Saheb Ali Mondal Nusrat Jahan Rabaya Bosri Sadia Islam