ROLE OF INTERNAL AUDITORS AND SUSTAINABILITY REPORTING: MEDIATING EFFECTS OF AUDIT COMMITTEE PERFORMANCE

This study examines the relationship between role of internal auditors and practices sustainability reporting in organization. Moreover, this also examined mediating audit committee’s performance relation to reporting. To fulfill objective, data collection (325 responses) has been done from financial institutions Bangladesh, which covers 85% total population. Standards International Professional Practice Framework suggest two important roles auditors, assurance consulting, are considered exogenous constructs study. The direct indirect effects endogenous determined by using SmartPLS-4. Results revealed that auditors' consulting have a positive statistically significant with practice results reported committee both result support influence understanding level policy maker, regulators, different stakeholders about institution perspective developing countries.