PurposeThe purpose of this paper is to investigate the effect of audit education in reducing the audit expectations gap (AEG) in an emerging economy, namely Bangladesh.Design/methodology/approachMann‐Whitney test results of questionnaire survey responses indicate the presence of a significant AEG between auditors, bankers, and students, especially in the area of audit responsibility.FindingsThe paper finds evidence that audit education significantly reduces the AEG, especially in the area of audit reliability. However, results also indicate that although the introduction of accounting scandal cases in the auditing curricula creates interest amongst the students, it also creates some unreasonable expectation regarding audit responsibility.Originality/valueThe paper contributes to the existing literature by presenting evidence of the effects of both traditional and case‐based auditing education on reducing the AEG in an emerging economy context.

Purpose This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature. Design/methodology/approach This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021. Findings This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting. Research limitations/implications This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice. Originality/value This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

No abstract

No abstract

Oxidative stress is the outcome of the difference between antioxidants and pro-oxidants in an organism, and it is vital in the pathogenesis of several degenerative disorders. The use of natural antioxidants is effective in delaying the oxidation of biomolecules and thus preventing diseases. The present study aimed to investigate the phytochemical screening and in vitro antioxidant activity of Sphaeranthus indicus leaf extract. Phytochemical screening of Sphaeranthus indicus leaves showed the presence of tannin, saponin, flavonoids, steroids, terpenoids, triterpenoids, alkaloids, anthraquinones, polyphenol, glycoside, coumarins while emodins and anthocyanins were absent. GC-MS analysis was performed to identify the bioactive chemical constituents present in the extract. Twenty compounds were identified in the leaf extract of Sphaeranthus indicus by GC-MS analysis. Sphaeranthus indicus leaf extract showed significant antioxidant activity against free radical scavenging by DPPH, total antioxidant, iron chelator, hydroxyl radical scavenging, and nitric oxide scavenging activity. The effects were comparable to those of the standard antioxidant ascorbic acid and these antioxidant properties were concentration dependent. This study recommends the biological assay of extracts against disorders related to oxidative stress for the development of phytomedicine with antioxidant properties. These antioxidant activities could be due to the presence of antioxidant phytochemicals such as flavonoids, phenols, terpenoids and saponins, among others.