International Journal For Multidisciplinary Research

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Impact of Regulatory Framework and Sustainable Accountability on Accounting Practices in the Banking Industry of Bangladesh: The Mediating Role of Internal Auditing

Author(s) Dr. Nusrat Sultana
Country Bangladesh
Abstract Abstract: The banking industry of Bangladesh operates underneath strict regulations which rely on accounting systems for maintaining financial transparency and operational stability and regulatory compliance. The performance of these practices depends on the existing regulatory structures along with sustainable accountability initiatives. This investigation studies the effect of regulated policies alongside sustainable accountability practices and their connection through internal auditing on banking sector accounting practices in Bangladesh.The study adopts SEM to evaluate primary data gathered from 400 banking professionals through its quantitative analysis framework. This research model uses sustainable accountability together with internal auditing as well as regulatory framework and accounting practices as its essential constructs. This study employed Cronbach’s alpha together with Composite Reliability (CR) and Average Variance Extracted (AVE) and discriminant validity tests HTMT and Fornell-Larcker criterion to verify the research findings' validity. The performed mediation analysis evaluated the indirect relationship between regulatory framework and sustainable accountability on accounting practices using internal auditing as the intervening variable.The study presented evidence which shows that regulatory compliance leads to substantial improvements in internal auditing and accounting practice systems through its vital function of financial governance enforcement. Research results confirmed the mediating capability of internal auditing by showing how it boosts accounting practices significantly. The variable of sustainable accountability impacts internal auditing strongly but its influence on accounting practices occurs only through an indirect mechanism. The mediation analysis demonstrates how internal auditing functions as the key element which creates a link between regulatory policies and sustainable accountability for better accounting practices. The research adds conceptual insights about financial governance by advancing knowledge regarding banking sector compliance regulation and internal auditing together with sustainability measures. The research provides guidelines for financial regulators as well as banking institutions and policymakers about how to improve internal auditing systems and intensify regulatory control and incorporate sustainability aspects within financial reporting frameworks.
Keywords Key Words: Regulatory Framework, Sustainable Accountability, Accounting Practices, Banking Industry, Internal Auditing, Financial Governance, Bangladesh.
Field Business Administration
Published In Volume 7, Issue 3, May-June 2025
Published On 2025-06-28
DOI https://doi.org/10.36948/ijfmr.2025.v07i03.46612
Short DOI https://doi.org/g9rnxt
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