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The closure of educational institutions in the COVID-19 pandemic has changed the global teaching and learning landscape. Face-to-face classroom activity has been shifted to online classroom activity. This study aims to investigate the effect of social media-based education on students’ academic performance during the pandemic.

This study analyzes the perceptions of 302 university-going students of Bangladesh using structural equation modeling.

Results show that Facebook features, perceived usefulness and personal tutorial have a positive and significant relationship with the use of social media (USM). Furthermore, the USM has a positive and significant relationship with the academic performance of the university-going students of Bangladesh during the pandemic.

This research has considered the social media usage of university students during the pandemic for academic purposes. This study has not considered income group, technical literacy and device availability of the students. Therefore, the findings may not be generalized to all classes of society.

This study validates that the USM can ensure good academic performance by engaging students through collaboration and attention.

Diffusion of knowledge and interactive face-to-face learning procedures have faced a massive loss because of this COVID-19 pandemic. Easiness in the mode of teaching technique can be a precondition for its acceptance among the students. As the impact of social media on academic performance in this pandemic context has remained unexplained, this study is designed to focus on this emerging issue.

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).

The aim of the study has been performed to investigate the relationship between sustainable supply chain management (SSCM) practices and the cost performance of manufacturing firms in Bangladesh. Moreover, this paper highlights the key environment-friendly approaches and their association with financial performance in Bangladesh.

The paper empirically assesses sustainable supply chain performance using four major supply chain practices, including sustainable procurement, sustainable production, sustainable distribution and investment recovery, and compares it with the cost performance. Twenty-four variables were identified through different literature and distributed as a structured questionnaire among the managers appointed in different manufacturing firms in Bangladesh. An empirical study was conducted using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique to examine the hypothesized relationships.

The results find a positive relationship in two variables of sustainable supply chain practices, including sustainable procurement and investment recovery, while sustainable distribution negatively impacted cost performance. In addition, sustainable production found no effect on cost performance.

The paper emphasizes the financial perspective of a sustainable supply chain without explicit consideration of sustainability's environmental and social dimensions.

This study has implications for the literature on the SSCM approaches of manufacturing firms in the least developed economies. In addition, this study could work as a guideline for some manufacturing industries that prefer a policy or standard to alter their traditional supply chain management system to a sustainable supply chain.

The paper provides a comprehensive framework for evaluating the coordinated effect of SSCM practices on cost performance where variables of four specific activities of SSCM and cost performance are adopted from different studies. Further studies could be initiated, including some other eco-friendly supply chain variables, and the effect could be evaluated from an environmental perspective.