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This study examines the effects of firm size on financial reporting quality (FRQ) through the mediating effects of audit committee (AC) quality and internal audit function (IAF) quality.

Based on data from a questionnaire survey and archival sources of non-financial companies listed on the Dhaka Stock Exchange (DSE), the authors perform both structural equational modeling and ordinary least squares (OLS) regression to test the developed hypotheses.

Results show that the firm size is positively related to IAF quality. Firm size, AC quality and IAF quality are significantly associated with abnormal accruals (FRQ). Moreover, the authors find a mediation effect of the IAF quality on the relationship between firm size and FRQ, while no mediation effect is observed for AC quality. Thus, the study advocates companies focus on AC quality and IAF quality to enhance FRQ as it has a significant impact on corporate disclosure and investor decisions.

First, the study is restricted to the survey questions that cover particular areas of the AC and IAF. Second, the sample selection focuses on relatively big industries in terms of the number of firms and excludes small sectors.

The findings provide significant implications for professionals and policymakers in making regulatory reforms and revising existing policies to improve governance monitoring performance and FRQ.

To the best of the authors’ knowledge, this is the first study to explore the mediation effect of AC quality and IAF quality on firm size–FRQ nexus in a developing country.

The main purpose of this study is to analyze the heat transfer phenomena in a dynamically bulging enclosure filled with Cu-water nanofluid. This study examines the convective heat transfer process induced by a bulging area considered a heat source, with the enclosure's side walls having a low temperature and top and bottom walls being treated as adiabatic. Various factors, such as the Rayleigh number (Ra), nanoparticle volume fraction, Darcy effects, Hartmann number (Ha) and effects of magnetic inclination, are analyzed for their impact on the flow behavior and temperature distribution.

The finite element method (FEM) is employed for simulating variations in flow and temperature after validating the results. Solving the non-linear partial differential equations while incorporating the modified Darcy number (10⁻³ ≤ Da ≤ 10⁻¹), Ra (10³ ≤ Ra ≤ 10⁵) and Ha (0 ≤ Ha ≤ 100) as the dimensionless operational parameters.

This study demonstrates that in enclosures with dynamically positioned bulges filled with Cu-water nanofluid, heat transfer is significantly influenced by the bulge location and nanoparticle volume fraction, which alter flow and heat patterns. The varying impact of magnetic fields on heat transfer depends on the Rayleigh and Has.

The geometry configurations employed in this research have broad applications in various engineering disciplines, including heat exchangers, energy storage, biomedical systems and food processing.

This research provides insights into how different shapes of the heated bulging area impact the hydromagnetic convection of Cu-water nanofluid flow in a dynamically bulging-shaped porous system, encompassing curved surfaces and various multi-physical conditions.