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This study aims to assess the impact of determinants on the effectiveness of internal audit (IA) within the banking industry of Bangladesh.

The data was obtained through 152 survey questionnaires from a total of 43 privately owned and six state-owned commercial banks in Bangladesh. The analysis was conducted using structural equation modeling.

The findings demonstrate that the independence of internal auditors and the quality of IA substantially impact enhancing the efficiency of IA. On the other hand, the competence of internal auditors and management support in IA functions do not significantly impact the effectiveness of IA.

The study’s findings may have significant policy implications for the government, regulators, internal auditors, management committees and other stakeholders in establishing programmes to enhance the efficacy of IA as a component of banking audit management reforms.

This study makes three distinct contributions to the existing literature. Firstly, previous literature focused on the determinants affecting the external audit efficiency of the public companies and banking sectors in Bangladesh (Hasan, 2018; M. M. U. Reza, 2021). In this study, the author enhances the research by presenting empirical findings on the IA effectiveness of banks. Secondly, the author expands the research by incorporating both private and state-owned commercial banks as samples. Thirdly, the study is unique given that it investigates the effectiveness of IA in response to the recent financial scandals in the banking industry of Bangladesh (The Daily Star, 2023).

This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.

Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.

The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.

The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.

This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

This review paper delves into the comprehensive understanding of Ashwagandha, spanning its botanic occurrence, conventional applications, extraction techniques and pivotal role in addressing various disorders.

Introduction Ashwagandha, also known as Withania somnifera, is a remarkable botanical resource with a rich history of use in traditional medicine.

In botany, Withania somnifera thrives in diverse ecosystems, particularly in tropical and subtropical regions. Its extensive distribution across regions, the Canary Islands, South Africa, the Middle East, Sri Lanka, India and China underscores its adaptability and resilience. The traditional uses of Ashwagandha in Ayurvedic and indigenous medicine systems have persisted for over 3,000 years. With over 6,000 plant species utilized historically, India, often regarded as the “botanical garden of the world,” has firmly established Ashwagandha as a cornerstone in traditional healing practices.

Extraction methods play a pivotal role in harnessing the therapeutic potential of Ashwagandha. Ultrasonic-assisted extraction and high-performance liquid chromatography are among the techniques employed to obtain the key bioactive compounds. Ashwagandha’s significance in modern medicine is underscored by its potential to address a spectrum of health issues. The multifaceted bioactivity of Ashwagandha is attributed to its antioxidant, anti-inflammatory, heart conditions, metabolic disorders, renal ailments, hepatic diseases and adaptogenic properties, making it a subject of increasing interest in contemporary medical research. This review synthesizes the assorted perspectives of Ashwagandha, from its botanical roots and conventional employments to its advanced extraction strategies and its intention to basic well-being challenges, advertising important bits of knowledge for analysts, specialists and healthcare experts alike.