ORCID Profile
0000-0002-5670-5259
Current Organisations
University of Queensland
,
Bangladesh University of Business and Technology
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Publisher: Oxford University Press (OUP)
Date: 27-05-2023
Abstract: This paper explores Covid-19-related corruption in Bangladesh. Specifically, we analyse the issue of Covid-19-related corruption in the health sector of Bangladesh. We also explore how denial strategies adapted by government officials have worsened the problem. Using Cohen’s notion of denial strategies (Cohen 2001. States of Denial. Cambridge: Polity), we analyse media reports during the pandemic that highlighted Covid-19-related corruption occurring in the Bangladeshi health sector. Our analyses reveal that the Covid-19 pandemic has given rise to a new wave of corruption, particularly in the procurement of testing kits and personal protective equipment (PPE), as well as the issuance of false Covid-19 certificates. We call for an in-depth investigation of Covid-19-related corruption in Bangladesh and other developing countries that follows similar social, contextual and cultural values via interviews with policymakers and health professionals. Our paper extends the ongoing debate on Covid-19-related corruption and its impacts on public health sectors.
Publisher: Emerald
Date: 08-06-2021
DOI: 10.1108/MEDAR-05-2020-0901
Abstract: This paper aims to address a topical and controversial issue, namely, the degree of conformity with the new auditor reporting requirements in Australia and the extent of variations in the reporting of key audit matters (KAMs) by Australian firms. This paper compares the 64 elements identified in the applicable standards with the auditor’s report from the s led companies to determine the degree to which the top 200 firms listed on the Australian Stock Exchange are complying with the requirements of the new audit report. This paper investigates KAM disclosures within and across industries. The results indicate that there is a high degree of conformity with the new reporting framework, yet significant variations in the contents of the report, particularly in KAM disclosures. This paper observes that the number of KAMs and their extent of disclosure generally varies within industries. The types of KAMs presented vary both within and across industries. This paper further provides evidence that auditors have a tendency of not disclosing negative KAMs and tend to avoid negative wordings when describing KAMs. This paper also finds that there are significant differences in the placement of various types of KAMs in the audit report. These findings have important policy implications for the standard-setters, regulators, auditors and users of financial reports on the adequacy of the new auditor reporting framework. This study is one of the first to examine the degree of conformity with the new audit reporting model in Australia.
Publisher: Bangladesh Journals Online (JOL)
Date: 03-2015
Abstract: This paper aims at empirically studying the impact of some selected bankspecific factors on Islamic banks profitability. The data for this study covering a period 2009-2013 is obtained from the annual reports of respective Islamic banks. The statistical tool employed is the technique of linear multiple regression analysis. The data-set used in this study involves eight Islamic banks operating in Bangladesh. Empirical results show that bank-size and deposit have significant negative impact on the return on assets (ROA) which is the proxy for Islamic banks profitability, while equity is found to have positive significant impact. However, loan and expense management are found to be insignificant in affecting the profitability of the banks.Journal of Business and Technology (Dhaka) Vol.10(1) 2015 21-36
Publisher: Bangladesh Journals Online (JOL)
Date: 09-04-2013
Abstract: This paper examines whether Bangladesh Financial Reporting Standards (BFRS) can be used for monitoring environmental degradations. The paper critically examines the contemporary environmental accounting literature, and attempts to find a mandatory reporting mechanism in the context of accounting for a public good. It selects the relevant financial reporting standards and examines their strengths and weaknesses. Using qualitative and case-study research methods, the financial statements of 65 local manufacturing companies that are operating in an environmentally sensitive sector are studied. The study finds that the Global Reporting Initiatives (GRI) guidelines and the private sectors self-regulation are insufficient to monitor environmental disclosure. The paper proposes a mandated separate statement of environmental assets and liabilities. The elements of the proposed statement are discussed. DOI: 0.3329/jbt.v6i2.14514 Journal of Business and Technology (Dhaka) VolVI, Issue02, (July-December, 2011) & VolVII, Issue-1 (January-June, 2012) pp.1-20
Publisher: Emerald
Date: 18-08-2022
DOI: 10.1108/JAEE-11-2021-0355
Abstract: The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of disclosure of KAMs by companies listed in Bangladesh, an emerging economy. The study uses qualitative and quantitative research approaches to investigate the pattern of disclosure of KAMs and their determinants. With a s le of 447 firm-year observations from companies listed on the Dhaka Stock Exchange over 2018–2020, the study reveals industry-level, firm-level and auditor-specific characteristics that affect KAMs' communication in the new audit reporting model. The findings suggest that significant differences exist between firms in the number and types of KAMs reported and the extent of their disclosure. The study findings also observed variations both within and across different industry sectors. Highly regulated firms disclose a greater number of KAMs, while environmentally sensitive firms are found to provide a greater detail of the issues presented as KAMs. Further, both firm size and age positively impact the number of KAMs disclosed and the extent of the disclosure provided. Big-4-affiliated auditors do not issue a significantly higher number of KAMs but deliver extensive details to their KAMs description, compared to non-Big-4 auditors. In addition, while auditors, in general, tend to issue boilerplate KAMs, Big-4 associates are found to disclose more new KAMs. However, audit fees and auditor rotation do not influence KAMs disclosure. This study is based on two years of publicly available data. However, future studies could consider in-depth interviews to explore the motivation behind KAMs' disclosure in Bangladesh and other developing countries with similar cultural and contextual values. These findings have substantial policy considerations for improving firms' audit quality and, thus, their financial reporting quality, with implications for national and international standard-setters, regulators and other stakeholders. This study is one of the earliest endeavours to investigate KAMs in a context of an emerging country, such as Bangladesh, which adopted KAMs' disclosure in 2018.
Location: Bangladesh
No related grants have been discovered for Md Mustafizur Rahaman.