Abstract Research aim: The integration of technology in internal auditing is reshaping how audits are conducted, enabling greater efficiency, transparency and decision-making. This study aims to provide comprehensive insights into the intellectual structure, key contributors, thematic developments and theoretical foundations of technology integration in internal auditing. It also identifies critical gaps in the current literature for future research. Design/ Methodology/ Approach: This research employed bibliometric techniques using VOSviewer and RStudio software. A total of 1037 articles published between 1993 and 2025 were retrieved from the Web of Science database and analysed to map the evolution, impact and direction of scholarly work on technology integration in internal auditing. Research finding: This bibliometric study uncovers publication trends, core journals, influential institutions and authors, key countries and most cited articles. It also identifies thematic clusters, trending topics, conceptual structures, theoretical lenses and emerging keywords. The results offer a structured overview of how the field has evolved over the last three decades and highlight the intellectual foundations guiding the domain. Theoretical contribution/Originality: This study is among the first to conduct a focused bibliometric analysis exclusively on internal auditing and technology integration. Unlike prior studies that reviewed either broad audit domains or single technologies like artificial intelligence (AI) or blockchain, this study provides a holistic and longitudinal view across multiple technologies. Practitioner/Policy implication: It contributes by mapping thematic developments, theoretical integration and future research opportunities specific to internal auditing. Research limitation: While this study provides a comprehensive mapping of technology integration in internal auditing, its reliance on Web of Science data may limit coverage, highlighting the need for future, theory-driven and interdisciplinary research that addresses underexplored themes such as ethical AI governance and explainability.

Abstract Research aim: This study aims to investigate the impact of corporate cash holdings on bankruptcy risk, with particular emphasis on sectoral differences in Uzbekistan. Design/ Methodology/ Approach: This study uses a robust panel dataset of 299 listed firms in Uzbekistan over the period 2014-2021 (2,301 firm-year observations). Panel regression techniques are employed to examine the relationship between cash holdings and bankruptcy risk across various industry sectors. Research finding: The findings reveal that corporate cash holdings significantly reduce bankruptcy risk, especially in the manufacturing-related industries. The sectoral analysis highlights disparities in financial resilience and risk exposure, indicating the importance of industry-specific financial strategies. Theoretical contribution/Originality: This study provides evidence from an underresearched transitional economy, thereby enhancing our understanding of firm-level financial behaviour in emerging markets. The findings support the relevance of trade-off theory in Uzbekistan, while suggesting that free cash flow theory may require contextual adaptation. Practitioner/Policy implication: The results underscore the need for policymakers and practitioners to adopt differentiated approaches when designing financial regulations and firm strategies. Particularly, strengthening liquidity management in the manufacturing sector can enhance corporate resilience. Research limitation: The study is limited by its focus on a single country, potential data constraints, and the exclusion of certain variables. These limitations open avenues for future research to explore cross-country comparisons and incorporate broader macroeconomic indicators.

Research aim: This report aims to illustrate a true picture of cost accounting standard practices in different manufacturing organisations in Bangladesh. This article tries to analyse the views of diversified personnel engaged with the cost accounting standards directly or indirectly. Design/Methodology/Approach: The researchers use different statistical tests for this study. It is a quantitative study with a structured questionnaire used to conduct the survey. For analysing the statistical tests, the authors use Microsoft Excel and SPSS 26 along with a three-point Likert scale. Research finding: The results of this study show that most manufacturing organisations operating in Bangladesh practise the Bangladesh Cost Accounting Standards (BCAS). Most of the employees working in manufacturing organisations are familiar with BCAS. This study also finds that BCAS helps in determining costs more accurately and appropriately. This paper further identifies the factors responsible for not implementing BCAS in manufacturing organisations, and lists these firms’ future plans regarding BCAS. The role of Institute of Cost and Management Accountants of Bangladesh (ICMAB) in implementing the standards is also identified here. Theoretical contribution/Originality: This paper will assist researchers and policymakers as well as concerned authorities in getting an overview on the practice and implementation of BCAS in relevant manufacturing organisations. Practitioner/Policy implication: This paper will help manufacturing organisations recognise the significance of practising and implementing BCAS. Research limitation: The small sample size is a substantial limitation of this study. However, future research can be done with a larger data set from different sources.

Research aim: The paper aims to examine the current zakat practices of Islamic banking institutions in Malaysia focusing on zakat computation method and disclosure Design/ Methodology/ Approach: The study initially employs content analysis of the annual report. This is later strengthened by semi-structured interviews with relevant bank officers to address the research question. The annual report of 16 Islamic banks and 6 development financial institutions for the year 2020 are used to analyse the current zakat computation method. Research finding: The findings show that the Growth Method is most used in zakat computation. It is also found that some banks, disclosed more zakat information in the Shariah Committee report as well as in the Notes to the Financial Statements. The choice of method to a certain extent is influenced by the challenges facing these institutions. Five of those are deliberated here - window dressing, the implication of zakatable amount upon adhering to some of Bank Negara Malaysia requirements, the different applications and interpretations of the zakat rate, the shareholdings’ issues, and the different distribution practices. Theoretical contribution/ Originality: The study uses Maqasid Shariah as the lens to frame the zakat computation and disclosure issue. In addition, certain BNM requirement has unintended consequences on zakat practices. Practitioner/ Policy implication: Individual Islamic banks should have a clear internal zakat computation framework that is approved by its Shariah Committee to have an accurate zakat computation for Islamic banks.

Research aim: This study examines the impacts of teaching methods: student-centred, lecture-centred, and hybrid (lecture-student) on technical and soft skills of accounting students. Design/ Methodology/ Approach: The impacts are assessed via a structural modelling procedure using Smart PLS based on survey data gathered from accounting students in one public university in Malaysia. Research findings: Results show the lecturer-centred method impacting the students’ technical skills, and the hybrid method impacting students’ technical and soft skills. It is evident from the analysis that there is minimal impact of the student-centred teaching method on technical and soft skills and of the lecturer-centred teaching method on soft skills of the accounting students. The results suggest that the hybrid teaching method is the most effective teaching method in enhancing accounting students’ technical and soft skills. Practitioner/ Policy implication: This research could assist universities and policymakers to formulate relevant teaching strategies and approaches to enhance accounting students’ competency. Limitation/ Implication: The findings in this study is revisiting and revising the current teaching methods is necessary to prepare future accountants for a career in accounting.

Research aim: The study aims to examine small and medium audit firms’ compliance with the independence requirements as stipulated in the International Standard on Quality Control 1 (ISQC 1) in Malaysia.Design/ Methodology/ Approach: This study is qualitative in nature. It uses semi-structured interviews to gather input from 27 managers and partners of small and medium audit firms in Malaysia.Research findings: The findings highlight variations in compliance practices on the independence requirements among small and medium audit firms. Some of the firms partially complied with the independence requirements, whereas others showed non-compliance. The findings further indicate that the majority documented their independence policies and procedures using an audit manual or audit checklist, communicated during the year. The study also found that the lack of financial and physical resources is considered the main hindrance to greater compliance.Theoretical contribution/ Originality: There is a lack of research on the actual compliance with the independence requirements among small and medium firms in emerging economies. This study addressed that gap by focusing on small and medium audit firms in Malaysia. The majority of previous studies on regulatory inspection had focused on Anglo-Saxon countries.Practitioner/ Policy implication: The findings suggest that small and medium audit firms have done their best to comply with the independence requirements despite constraints on financial and human resources. As such, further awareness of the importance of independence would enhance the compliance level as well as audit value and the quality of firms.Research limitation: Interview data were extracted from a small sample; hence, generalisation may need to be defined more cautiously when applied to other contexts. Moreover, since the respondents were selected based on their agreement, the findings reflecting their practices may not be applicable to other small and medium audit firms.Keywords: Independence, Breach and Threat, Small and Medium Firms, Qualitative Research, Interview, ISQC 1Type of article: Research paperJEL Classification: M42, M480

Research aim: The paper addressed two objectives: examining the differences in behavioural traits with regard to risk attitudes, and explore the differences in financial risk attitudes with regard to demographic profiles of Malaysian investors. Design/ Methodology/ Approach: Using the t-test and one-way analysis of variance (ANOVA), this paper investigates how differences in behavioural trait bias among 241 master of business administration students in Malaysia affect their financial risk attitudes. Research finding: First, we find that the financial risk takers have higher levels of overconfidence, maximization, happiness, and trust than the risk-averse respondents. Second, in terms of demographics, we find that the following take significantly higher risks: men versus women, singles versus those who are married, and, those with lower income and less work experience. Besides, in terms of race, the Chinese are the greatest financial risk takers. Theoretical contribution/ Originality: Both the behavioural traits and financial risk attitudes are new for a multicultural background market like Malaysia. Reflections on the findings suggest that the financial planners need to take cognisance of such relationships, tendencies and risk preferences so as to understand their client inclination and provide appropriate advice to their investor clients. Research limitation/ Implication: Categories under the research design and sample selection can be further extended by considering more advanced research approach and a bigger size of sample respondents. Keywords: Behavioural Finance, Behavioural Traits, Risk Attitudes, Financial Risk, Demographic Profiles Type of article: Research paper JEL Classifications: D14, D91, G41 Received: 31 January 2020 Revised: 15 April 2020, 24 April 2020 Accepted: 6 May 2020 Published online: 29 January 2021

Research aim: This paper aims at finding an explanation as to why a government budget operates as a ritual, as has been observed in the Sri Lankan Government budgeting practice and many Less Developed Country (LDC) accounting studies.Design/ Methodology/ Approach: Designed to be a historical study, this study illustrates the government budgeting practice referring to the Sri Lanka Railway Department (SLRD), benefitting from Actor-Network Theory (ANT) using data from archival sources, content analysis of documents, published materials and interviews.Research finding: This research finds that accounting and control practices dysfunction when they do not support the aligned interests of the underlying actor-network.Theoretical contribution/ Originality: This paper focuses on the ‘aligned interest’ of an actor-network, tracking changes of human and non-human actors of a ruling network over three ruling regimes within 1815 to 2019, illuminating the use of ANT in analysing how accounting practices develop over time.Practitioner/ Policy implication: This research reveals to practitioners in the LDC context, a reason for budgeting to operate as a ritual, helping them to formulate necessary action. To the policymaker, this research reveals that for successful performance, the overall policy framework must address the underlying dominant interest.Research limitation: This research focuses on a single aligned interest in an actor-network. However, some public sector institutions operate with multiple interests. Further studies are needed to understand how accounting and control practices in such a context.Keywords: Government budgeting, Actor-Network Theory, Colonial legacies in accounting, LDC accounting and controls, Political interest in public sector accountingType of article: Research paperJEL Classification: H61, H72, H83, M48Received: 3 May 2020Revised: 6 September 2020, 1 October 2020Accepted: 9 October 2020Published online: 29 January 2021

Research aim: This research investigates the relationship between EMA (monetary and physical) and environmental performance Design/ Methodology/ Approach: This is a questionnaire-based survey study whereby the questionnaires are sent to 69 large manufacturing companies in Malaysia that are certified with ISO 14001 Environmental Management System.  Research finding: The study found no relationship between EMA (monetary and physical) and environmental performance. Theoretical contribution/ Originality: The study highlights that the EMA literature is not yet comprehensive and as such, may result in the lack of a relationship with EMA. Practitioner/ Policy implication: The results suggest that a formal environmental management accounting by the government may be able to assist to the lack of relationship between EMA and environmental performance. Limitation/ Implication: The study sampled only large Malaysian manufacturing companies with ISO 14001 Environmental Management System. Additionally, a larger sample size may provide better results. Type of article: Research paper Keywords: Environmental Performance, Monetary Environmental Management Accounting, Physical Environmental Management Accounting, ISO 14001 Environmental Management System JEL Classification: C30