Financial planning for retirement is essential to ensure that people have enough money to live the lifestyle they desire when they retire. Self-employed business owners in developed countries widely do financial retirement planning. However, in Malaysia, the percentage of self-employed individuals concerned about financial retirement planning is lower than in other countries. This study aims to identify the relationship between the financial attitude, financial literacy and health literacy of self-employed individuals toward sustainable financial retirement planning in Malaysia and find out the moderating effect of the role of financial advisors. The study utilized structural equation modelling. Data were collected through a survey questionnaire and analyzed using SMART PLS 3.3. The total sample size was 416 self-employed individuals from the northern Malaysian region. The findings revealed that financial attitude and financial literacy significantly impact retirement planning. Moreover, the role of financial advisors moderates the relationship between financial attitude–financial retirement planning and financial literacy–financial retirement planning. The result of the study will fulfil the needs of self-employed individuals to plan their retirement by including the financial planning determinants needed for a well-planned retirement.

Purpose: Sustainability accounting measures performance toward sustainability that ensures accountability of the provision of conventional accounting information. A compliance audit is a thorough examination of a company’s compliance with regulatory requirements. Compliance audit reports assess the strength and diligence of regulatory compliance measures, security guidelines, risk management processes, and user control regulations during a compliance audit and sustainability accounting reports. Auditing plays an important role in ensuring that all financial information-related conventions are followed properly. Hence, the current research aims to explore the conceptual structure in the knowledge of auditing and sustainability accounting using a bibliometric analysis, intending to contribute to a better understanding of this field of study. Design/methodology/approach: This study used bibliometric analysis to examine the research on compliance audits between 2000 and 2021, using a sample of 330 research articles from Scopus databases, with only articles and review papers published on the business subject. This study also examines the applicability of Bradford’s laws and Lotka’s law. Findings: The bibliometric analysis reveals trends in the field of auditing and sustainability accounting research publications, indicating that compliance audit is a developing subject, and it still confronts challenges in mainstream accounting and auditing research. The high proportion of cited articles by a few authors, on the other hand, suggests that compliance audit is still a niche field of study. Between 2009 and 2021, the number of articles increases significantly, and the leading Scopus indexed journals, authors, and collaboration networks are identified. In light of the preceding literature’s views, some significant research gaps and further proposals for future studies are identified. Research limitations/implications: This research analysis is based on data taken only from the Scopus database; some flaws will be apparent in the findings. Originality/value: This research contributes to the area by examining the present advancements of the compliance audit and sustainability accounting, highlighting existing gaps in the literature, and, most importantly, proposing future research for the field.