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Research & Publication

Dr. Md. Tapan Mahmud

Recent Publications

SL

Author and Year

Title

Publishing details

DOI/ Link

1

Mahmud, M.T., Adnan, A., and Akter, P. (2026)

Examining Japanese Integrated Reports for Materiality: An Interpretive Content Analysis Approach

Acta Universitatis Sapientiae, Economics and Business, 14

https://doi.org/10.47745/auseb-2026-0001

2

Kumkum, S., Mahmud, M.T, Adnan, A., and Hasan, M.K. (2026)

Impact of artificial intelligence on decision-making quality in mobile financial services in Bangladesh: the mediating role of risk mitigation

Journal of Decision Systems, 35(1)

https://doi.org/10.1080/12460125.2026.2620371

3

Adnan, A., Mahmud, M.T., and Al Mamun, A. (2026)

The impact of geopolitical crisis on defense and aerospace stock performance: evidence from the Russia–Ukraine war

Accounting Research Journal, 39(1)

https://doi.org/10.1108/ARJ-05-2025-0176

4

Bokhtiar, H.M., Mahmud, M.T., Uddin, G.S., Ali. A., Donghyun, P., John, B (2025)

Does Digitalization Lead to Climate Awareness? A Cross-Country Panel Data Analysis

ADB Economics Working Paper Series No. 821

http://dx.doi.org/10.2139/ssrn.5794363

5

Adnan, A., Khan, M.A.H., Mahmud, M.T., Kumkum, S., Al Mamun, A. (2025)

Geopolitical Shocks and Asset Pricing: Global Cross-Sectional Evidence from Defense and Aerospace Firms amid the Russia-Ukraine War

European Journal of Business Science and Technology, 11(2)

https://doi.org/10.11118/ejobsat.2025.013

6

Akter, P., Nakamoto, R. and Mahmud, M.T. (2025)

Evolution and Trends in Bangladesh’s Ready-Made Garment Industry Research: A Comprehensive Bibliometric Analysis

BUFT Journal of Business and Economics, 6(2)

https://doi.org/10.58481/BJBE/2509

7

Rahman, N., Ghosh, R. and Mahmud, M.T. (2024)

Unification of fintech platforms: reshaping the Bangladeshi financial frontier

Journal of Science and Technology Policy Management

https://doi.org/10.1108/JSTPM-01-2024-0022

8

Mahmud, M.T. (2022)

Why are the Japanese Companies Publishing Integrated Reports? Perceiving through the Lens of Institutional Theory

Contemporary CSR and Sustainable Development, Taylor & Francis, Oxfordshire

https://doi.org/10.4324/9781003274575

9

Mahmud, M.T. (2022)

History and Institutional Setting of Corporate Social Reporting (CSR): The Japanese Contex

Journal of Innovation in Business Studies, 2(1)

http://journal.bup.edu.bd/Journals/Article/Download/1065

10

Mahmud, M.T. (2020)

Quest for a Single Theory to Explain Managerial Motivation for Sustainability Disclosures: Legitimacy Theory, Stakeholder Theory or Institutional Theory

Bulletin of Japanese Association for International Accounting Studies, 1-2

https://jaias.org/content/files/pdf/academic_records/2019bulletin/12.pdf

11

Mahmud, M.T. (2019)

Legitimacy Theory and its Relationship to CSR Disclosures: A Literature Review

The Keizai Ronkyu, 163

https://doi.org/10.15017/2230676

12

Mahmud, M.T. (2018)

Sustainability Report and Integrated Report: A Comprehensive Comparison

AIUB Journal of Business and Economics

https://ajbe.aiub.edu/index.php/ajbe/article/view/42/51

 

Zobaida Khanam

  • Khanam, Z. (2024), "Effectiveness of internal auditing from the lens of internal audit factors: empirical findings from the banking sector of Bangladesh", Journal of Financial Crime, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFC-11-2023-0299 Note: Scopus (Q1) Indexed and ABDC (B) Ranked.
  • Ghosh, R., Khatun, A. and Khanam, Z. (2023), "The relationship between social media based teaching and academic performance during COVID-19", Quality Assurance in Education, Vol. 31 No. 1, pp. 181-196. https://doi.org/10.1108/QAE-01-2022-0016 Note: Scopus (Q2), EBSCO, ESCI and ABS Indexed.
  • Khanam, Z. and Ghosh, R. (2022), "Impact of sustainable supply chain management on cost performance: empirical evidence from manufacturing companies of Bangladesh", Journal of Economic and Administrative Sciences, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JEAS-02-2022-0050 Note: Scopus, EBSCO, ESCI Indexed and ABDC (C) Ranked.
  • Khanam, Z. (2020), “Social media use and academic performance: A study on undergraduate accounting Students in Bangladesh”, Asian Journal of Accounting Perspectives, Faculty of Business and Economics, University of Malaya, Vol.13, Issue 02, 78-95. https://doi.org/10.22452/AJAP.vol13no2.5 Note: Crossref Indexed, Google Scholar Indexed, Malaysian Citation Indexed.
  • Khanam, Z. and Alam, M.Z. (2018), “Factors affecting the adoption of internet banking: A study on Dhaka city, Bangladesh”, International Journal of Business and Innovation, 4(1), 01-13.
  • Khanam, Z. (2017), “The impact of demographic factors on the decisions of investors during dividend declaration: A study on Dhaka stock exchange, Bangladesh”. IOSR Journal of Business and Management, 19(8), 1–7. DOI: 10.9790/487X-1908040107 Note: Google Scholar Indexed, Indian Citation Indexed.
  • Khanam, Z. (2017), “Impact of demographic characteristics on investment amount: A study on the general investors of Dhaka Stock Exchange, Bangladesh”, European Journal of Business and Management, Vol.9, Issue 18, 95-102. Note: Crossref Indexed, EBSCO Indexed.

Mohammed Moin Uddin Reza

COVID-19-Related Accounting Disclosures in the Financial Statements: Evidence from an Emerging Economy [Q2, ABDC-B, ABS-2]
Accounting Research Journal, 2024 

Mohammed Moin Uddin Reza

The Role of Independent Audit in enhancing the transparency and accountability in the corporate sector of Bangladesh  
The Bangladesh Accountant 
Issue: July-Sep (2023), PP 102-113

Mohammed Moin Uddin Reza

Readability of Corporate Social Responsibility Reports: A Study on Banks Listed with Dhaka Stock Exchange  
BUP Journal 
June 2021, Volume 8, Issue 2, PP. 123-142

Mohammed Moin Uddin Reza

Ownership Structure and Firm Performance  
Bangladesh Economia 
July-December 2021, PP. 43-51

Mohammed Moin Uddin Reza

Creative Accounting Practices: Perception Gap Analysis among Users and Preparer of Financial Information  
Journal of Innovation in Business Studies 
Volume-01, Issue-01, July-2021, PP. 171-188

Mohammed Moin Uddin Reza

Factors Affecting the Audit Quality in Bangladesh 
International Fellowship Journal of Interdisciplinary Research
Volume 1, Issue 2, 2021, PP.113-126.

Mohammed Moin Uddin Reza

Difference in Business Ethics Perception: A Developing country perspective  
International Journal of Business, Economics and Management
2020 Vol. 7, No. 6, PP. 331-342

Mohammed Moin Uddin Reza

Perception of Audit Expectation Gap: A Study on Business Students of Bangladesh  
World Journal of Vocational Education and Training 
Vol. 2, No. 1 (2020) PP 1-11

Mohammed Moin Uddin Reza

Bangladesh Scenario of Listed Banks: Study of Governance Quality and Capital Structure 
The Bangladesh Accountant 
Issue: July-Sep (2019), PP 22-30

Mohammed Moin Uddin Reza

Audit Expectation Gap – Evidence in 21st Century 
International Journal of Science and Business 
Volume 2, Issue 4 (2018), PP 748-756

Mohammed Moin Uddin Reza

Attractiveness of CA degree offered by ICAB; Study on Business Students of Bangladesh  
The Bangladesh Accountant 
Issue: July-Sep (2018), PP 143-152

Mohammed Moin Uddin Reza

Impact of Brand Loyalty on Improving Customer Retention – A Case Study on Tesco Malaysia  
IOSR Journal of Business and Management (IOSR-JBM) 
Volume 20, Issue 1, Ver. VI (January.2018), PP 40-48

Mohammed Moin Uddin Reza

The Effects of Broadband Service Quality on User’s Value and Loyalty: A Study on Foreign Customers in Malaysia 
IOSR Journal of Business and Management (IOSR-JBM) 
Volume 20, Issue 2, Ver. II (February.2018), PP 48-58

Mohammed Moin Uddin Reza

Role of Advertising and Service Quality on Tourism Development in Bangladesh  
IOSR Journal of Business and Management (IOSR-JBM) 
Volume 19, Issue 9, Ver. IV (September.2017), PP 77-86

Mohammed Moin Uddin Reza

On the Applicability of the Arm’s Length Principle in Setting Transfer Price: Bangladesh Perspective  
IOSR Journal of Business and Management (IOSR-JBM) 
Volume 19, Issue 3, Ver. II (March. 2017),PP 133-140

Ratan Ghosh

Khatun, A. and Ghosh, R. (2019), "Corporate Governance Practices and Non-performing Loans of Banking Sector of Bangladesh: A Panel Data Analysis", International Journal of Accounting and Financial Reporting, vol-9(2), pp-12-28, accessible at <http://www.macrothink.org/journal/index.php/ijafr/article/view/14503/pdf>, ABDC (C) Indexed

Ratan Ghosh

Ghosh, R. (2019), "Financial Inclusion towards SDG Target 8.10: An Evaluation", Asia Pacific Journal of Finance and Risk Management, vol-10(1), pp-62-71, accessible at <https://www.elkjournals.com/journalcurrentissue.asp?JType=EAPJFRM&VType=10&IType=1>

Ratan Ghosh

Hamid, M.K. and Ghosh, R. (2019), "Impact of Firm-Specific Attributes and Macroeconomic Conditions on Performance: Empirical Evidence from Banking Sector of Bangladesh", European Journal of Applied Business  and Management, vol-5(3), pp-20-31, accessible at <https://nidisag.isag.pt/index.php/IJAM/article/view/451/pdf_99> . 

Ratan Ghosh

Ghosh, R., Hamid, M.K. and Rana, M.S. (2019), "Impact of Bank-Specific Factors on Non-Performing Loans (NPL): Empirical Evidence from Listed Private Commercial Banks of Bangladesh", The Jahangirnagar Journal of Business Studies, vol-8(1), pp-111-123.

Ratan Ghosh

Ghosh, R., Ahmed, T. and Khan, Z.I. (2020), "Assessing the Resilience of the Banking System of Bangladesh: A Micro Stress Testing Approach", European Journal of Applied Business and Management, vol-6(2), pp-1-34, accessible at <https://nidisag.isag.pt/index.php/IJAM/article/view/498/pdf>

Ratan Ghosh

Ghosh, R., Sen, K.K. and Riva, F. (2020), "Behavioral determinants of nonperforming loans in Bangladesh", Asian Journal of Accounting Research, Emerald Publishing Group. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-03-2020-0018, accessible at ,https://www.emerald.com/insight/content/doi/10.1108/AJAR-03-2020-0018/full/html., SCOPUS Indexed, ABDC (C) Indexed

Ratan Ghosh

Ghosh, R. and Saima, F.N. (2021), "Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches", Asian Journal of Accounting Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJAR-10-2020-0102 , SCOPUS Indexed, ABDC (C) Indexed

Ratan Ghosh

Islam, S.M.T., Ghosh, R. and Khatun, A. (2021),"Slack resources, free cash flow and corporate social responsibility expenditure: evidence from an emerging economy", Journal ofAccounting in Emerging Economies, Vol. ahead-of-print No.ahead-of-print. https://doi.org/10.1108/JAEE-09-2020-0248, SCOPUS (Q1) Indexed, ABDC (B) Indexed, ESCI (WoS) Indexed

Ratan Ghosh

Fariha, R., Hossain, M.M. and Ghosh, R. (2021), "Board Characteristics, Audit Committee Attributes and Firm Performance: Empirical evidence from Emerging Economy", Asian Journal of Accounting Research Vol. ahead-of-print No. ahead-of-print, https://doi.org/10.1108/AJAR-11-2020-0115 SCOPUS Indexed, ABDC (C) Indexed 

Ratan Ghosh

Sultana, R., Ghosh, R. and Sen, K.K. (2021), " Impact of COVID-19 pandemic on Financial Reporting and Disclosure Practices: Empirical Evidence from Bangladesh", Asian Journal of Economics and Banking, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AJEB-09-2021-0110

Ratan Ghosh

Sen, K. K., Abedin, M. T., & Ghosh, R. (2021). "Local Stock Market Integration with International Gold and Oil Price",  Journal of Financial Markets and Governance, vol.1, pp.91-100. https://doi.org/10.54728/2112211640063256

Ratan Ghosh

Saima, F.N., Rahman, M.H.A. and Ghosh, R. (2022), “MFS Usage Intention during COVID-19 and Beyond: An Integration of Health Belief and Expectation Confirmation Model", Journal of Economic and Administrative Sciences, Emerald Publishing Group, Accepted for publication, https://doi.org/10.1108/JEAS-07-2021-0133, ESCI (WoS) Indexed  and ABDC (C) Indexed

Ratan Ghosh

Khatun, A., Ghosh, R. and Kabir, S. (2022), "Earnings manipulation behavior in the banking industry of Bangladesh: the strategical implication of Beneish M-score model", Arab Gulf Journal of Scientific Research, Emerald Publishing Group, vol-ahead-of-print https://doi.org/10.1108/AGJSR-03-2022-0001, SCOPUS Indexed and ESCI (Wos) Indexed

Ratan Ghosh

Ghosh, R., Khatun, A. and Khanam, Z. (2022), "The relationship between social media based teaching and Academic performance during COVID-19", Quality Assurance in Education, Emerald Publishing Group, Accepted For Publication, SCOPUS (Q2) Indexed, ESCI (WoS) Indexed [IF 1.28], ABS (1) Indexed

Ratan Ghosh

Khanom, Z. and Ghosh, R. (2022), “Impact of Sustainable Supply Chain Management on Cost Performance: Empirical evidence from Manufacturing Companies of Bangladesh”, Journal of Economic and Administrative Sciences DOI: 10.1108/JEAS-02-2022-0050, ESCI (WoS) Indexed  and ABDC (C) Indexed

Ratan Ghosh

Sen, K.K., Abedin, M.T., Hossain, T.and Ghosh, R. (2022), "AuditCommittee Independence, Director Ownership, Audit Quality and Non-PerformingLoans",  Asian Journal ofAccounting and Governance, vol. 18, pp. 1-14,Doi. 10.17576/AJAG-2022-18-05, accessible at https://ejournals.ukm.my/ajac/article/view/37372/13528, ESCI (WoS) and ABDC (C) Indexed

Ratan Ghosh

Ghosh, R. (2023), "As investors sow, can they reap? Examining the moderating effect of investment opportunity on the relationship between financial literacy and investment decision", Global Knowledge, Memory and Communication, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/GKMC-04-2023-0147 (SCOPUS (Q2), ABDC (B) Ranked and ESCI indexed)

Ratan Ghosh

Saima, F.N. and Ghosh, R. (2024), "Is the capital market of Bangladesh ready to reap the benefits of voluntary Integrated Reporting disclosures? Insights from the equity investment experts", International Journal of Disclosure and Governance, (Accepted for Publication), SCOPUS (Q2), ABDC (B) Ranked, ABS (2), ESCI Indexed, Impact Factor: 2.70

Dilruba Afroze

Afroze, D. and Aulad, A., 2020. Perception of professional accountants about the application of artificial intelligence (AI) in auditing industry of Bangladesh. Journal of Social Economics Research, 7(2), pp.51-61.

Dilruba Afroze

Afroze, D. and Rista, F.I., 2022. Mobile financial services (MFS) and digital inclusion–a study on customers’ retention and perceptions. Qualitative Research in Financial Markets, 14(5), pp.768-785.

Dilruba Afroze

Afroze, D. and Salehin, M.R.U., 2020. Efficiency of Microfinance (MF) Institutions in Bangladesh: A Study on Top 10 MF Institutions. International Journal of Business, Economics and Management, 7(2), pp.120-130.

Dilruba Afroze

Afroze, D. and Faysal, A.I., The Effect of Working Capital and Cash Holding Level on Firm Performance: Evidence from the Covid-19 Pandemic.

Farjana Nur Saima

Farjana Nur Saima & Kazi Asequl Arefin (2022). Board Gender Diversity and FinancialDistress Risk: Evidence from Bangladesh. Journal of Innovation in Business Studies, 02 (1). 

Farjana Nur Saima

Farjana Nur Saima, Md. H. Asibur Rahman & Ratan Ghosh (2022). MFS usage intentionduring COVID-19 and beyond: an integration of health belief and expectationconfirmation model. Journal of Economic and Administrative Sciences, Vol. ahead-of-printNo. ahead-of-print

Farjana Nur Saima

Ratan Ghosh & Farjana Nur Saima (2021).Resilience of commercial banks of Bangladeshto the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches.Asian Journal of Accounting Research, 6 (3): 281-295.

Farjana Nur Saima

Md. Musfiqur Rahman, Farjana Nur Saima & Kawsar Jahan (2020). The Impact ofFinancial Leverage on Firm’s Profitability: An Empirical Evidence from Listed Textile Firmsof Bangladesh. Journal of Business Economics and Environmental Studies 10(2):23-31

Farjana Nur Saima

Kawsar Jahan, Mohammod Akbar kabir, Farjana Nur Saima & MD. Nasim Adnan (2019).Financial Crises in State Owned and Private Commercial Banks in Bangladesh: AComparative Analysis. Business and Economic Research, 9(2).

Farjana Nur Saima

Kawsar Jahan, Mohammod Akbar kabir & Farjana Nur Saima (2019). Determinants ofFinancial Stability--Evidence from Listed Private Commercial Banks in Bangladesh. DaffodilInternational University Journal of Business & Entrepreneurship, 12(2):13-28. 

Farjana Nur Saima

Md. Musfiqur Rahman & Farjana Nur Saima (2018). Efficiency of Board Composition onFirm Performance: Empirical Evidence from listed Manufacturing Firms of Bangladesh. The Journal of Asian Finance, Economics and Business, 5(2), 53-61.

Umma Hania

Hania, U. and Khatun M, A. (2023). Determinants of Stock Performance: An Evidence from Dhaka Stock Exchange (DSE). Journal of Business and Development Studies (JBDS), Vol: 02, Issue: 01, Page: 1:9, ISUCRDP, Dhaka

Umma Hania

"COVID 19 Pushes Us toNew Normal and 4th Industrial Revolution: How Much Prepared Are the BangladeshiAccounting Graduates?" International Journal of Science and Busines, IJSAB International(2023), pages 1-10.

Umma Hania

"An Analytical Overview of the Factors Affecting Non-performing Loans in SelectedBanks of Bangladesh"Volume 5(1),Canadian Journal ofBusiness and Information Studie(2023), pages 11-21.

Umma Hania

"Impact of Corporate Governance on ESG and FinancialPerformance: A Comparison Between Commercial and Islamic Banks"Journal of Business, Pages 1-14

Umma Hania

"The Gratification of Banking Customers during the COVID-19 PandemicPeriod: An Empirical Study" DaffodilInternational University Journal of Business and Entrepreneurshi(2023), Pages 21-36

Umma Hania

"Technological Transformation in Audit: An Evidencefrom Auditing Practice in Bangladesh"nd InternationalConference, Technology Business Justice towards Smart Bangladesh,ICTBJ 2023

Umma Hania

Hania,U. et.al. (2025), Digitalization of External Audit and Its Impact on Corporate Governance: A Case of the Big Four Firms of Bangladesh, Journal of Innovation in Business Studies (JIBS), Volume-04, Issue-01, December-2024, Volume - 4, Issue - 1, Article #2

Umma Hania

Hania,U. et.al. (2024), The Impact of Corporate Governance on Audit Pricing: Evidence from theFamily and Non-family Owned Firms in Bangladesh,The Journal of Nepalese Business Studies Vol. XVII No. 1, https://doi.org/10.3126/jnbs.v17i1.75256

ANISHA AULAD MUNA

PERCEPTION OF PROFESSIONAL ACCOUNTANTS ABOUT THE APPLICATION OF
ARTIFICIAL INTELLIGENCE (AI) IN AUDITING INDUSTRY OF BANGLADESH

Journal of Social Economics Research
2020 Vol. 7, No. 2 pp. 51-61.
ISSN(e): 2312-6264
ISSN(p): 2312-6329
DOI: 10.18488/journal.35.2020.72.51.61
© 2020 Conscientia Beam. All Rights Reserved

Dr. Ashis Talukder, PhD

Ashis Talukder and Choong Seon Hong : CM2D: Cost Minimization Under the Competitive Market in Dynamic Social Networks, IEEE Access (impact factor:4.098) , vol.8 , no.1 , pp.4428 - 4441 , 2019 .

Dr. Ashis Talukder, PhD

Md. Golam Rabiul Alam, Sarder Fakhrul Abedin, Seung Il Moon, Ashis Talukder and Choong Seon Hong : Healthcare IoT-based Affective State Mining Using a Deep Convolutional Neural Network, IEEE Access (impact factor:4.098) , vol.7 , no.1 , pp.75189 - 75202 , 2019 .

Dr. Ashis Talukder, PhD

Ashis Talukder, Md. Golam Rabiul Alam, Nguyen H. Tran, Dusit Niyato, Gwan HoonPark and Choong Seon Hong : Threshold Estimation Models for Linear Threshold-based Influential User Mining in Social Networks, IEEE Access (impact factor:4.098) , vol.7 , no.1 , pp.105441-105461 , 2019 .

Dr. Ashis Talukder, PhD

Ashis Talukder, Md. Golam Rabiul Alam, Nguyen H. Tran, Dusit Niyato and Choong Seon Hong : Knapsack-based Reverse Influence Maximization for Target Marketing in Social Networks, IEEE Access (impact factor:4.098) , vol.7 , no.1 , pp.44 182–44 198 , 2019 .

Dr. Ashis Talukder, PhD

Ashis Talukder, Anupam Kumar Bairagi, Do Hyeon Kim and Choong Seon Hong : Reverse path activation-based reverse influence maximization in social networks, Journal of The Korean Institute of Information Scientists and Engineers (JOK), , vol.45 , no.11 , pp.1203–1209 , 2018 .

Dr. Ashis Talukder, PhD

Anupam Kumar Bairagi, Ashis Talukder, Do Hyeon Kim and Choong Seon Hong : Coexistence of LTE-U and Wi-Fi System Considering the User’s QoE, The KIISE Transactions on Computing Practices (KTCP) , vol.45 , no.11 , pp.575-581 , 2018 .

Dr. Ashis Talukder, PhD

Ashis Talukder and ANM Saif : Employee Motivation Measurement - A Descriptive Analysis, Bangladesh Journal of MIS , vol.6 , no.2 , pp.123-131 , 2014 .

Dr. Ashis Talukder, PhD

Ashis Talukder and Nadia Nujhat : Measuring Quality of Services (QoS) On The Basis of Customer Satisfaction of Banks in Bangladesh, Dhaka University Journal of Business Studies , 2013 .

Dr. Ashis Talukder, PhD

Ashis Talukder and AKM Ziaur Rahman : Keyword and Title Based Clustering (KTBC): An Easy and Effective Way to Dynamically Cluster Web Documents, Dhaka University Journal of Business Studies , vol.34 , no.2 , 2013 .