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The public sector audit expectations gap in Bangladesh

Chowdhury, Riazur R.; Innes, John; Kouhy, Reza - In: Managerial Auditing Journal 20 (2005) 8, pp. 893-908

General's (CAG) auditors in Bangladesh and the users of the CAG reports namely the Public Accounts Committee (PAC) of the … public sector in Bangladesh. Design/methodology/approach The perceptions of CAG auditors and users of their reports were … in Bangladesh. Originality/value This is the first time that statistical evidence has confirmed the existence of an audit …

Persistent link: https://www.econbiz.de/10014928982

Determinants and consequences of non‐audit service fees

Habib, Ahsan; Islam, Ainul - In: Managerial Auditing Journal 22 (2007) 5, pp. 446-469

whether the provision of such services impairs auditors' independence in the context of Bangladesh. Design … regulatory authorities in Bangladesh, such as the Securities and Exchange Commission of Bangladesh as well as the Institute of … Chartered Accountants of Bangladesh, regarding the corporate governance role played by the auditors. Originality/value – Use of …

Persistent link: https://www.econbiz.de/10014929070

The audit expectations gap and the role of audit education: the case of an emerging economy

Siddiqui, Javed; Nasreen, Taslima; Choudhury‐Lema, Aklema - In: Managerial Auditing Journal 24 (2009) 6, pp. 564-583

gap (AEG) in an emerging economy, namely Bangladesh. Design/methodology/approach – Mann‐Whitney test results of …

Persistent link: https://www.econbiz.de/10014929172

Big 4 auditor affiliation and accruals quality in Bangladesh

Humayun Kabir, M.; Sharma, Divesh; Islam, Ainul; Salat, … - In: Managerial Auditing Journal 26 (2011) 2, pp. 161-181

Purpose – Bangladesh is an emerging economy and international audit firms operate there through affiliated local audit … firms. The Bangladesh audit market can be characterized as an intensely competitive small audit market with relatively poor … demand for high‐audit quality. In addition, Bangladesh has a relatively small and under developed but growing capital market …

Persistent link: https://www.econbiz.de/10014929241

Business group affiliation, earnings management and audit quality: evidence from Bangladesh

Muttakin, Mohammad Badrul; Khan, Arifur; Mihret, … - In: Managerial Auditing Journal 32 (2017) 4/5, pp. 427-444

affiliation of firms and earnings management in the South Asian emerging economy of Bangladesh. Design/methodology/approach A …

Persistent link: https://www.econbiz.de/10014929878

Combating corruption in a microfinance institution

Azim, Mohammad I.; Sheng, Kuang; Barut, Meropy - In: Managerial Auditing Journal 32 (2017) 4/5, pp. 445-462

Purpose Combatting corruption is an important social and commercial issue in most human societies. Many researchers have revealed how an effective anti-corruption practice can possibly minimise corruption in an organisation. However, studies focusing on organisations which are relatively...

Persistent link: https://www.econbiz.de/10014929941

Do stakeholders or social obligations drive corporate social and environmental responsibility reporting? Managerial views from a developing country

Hossain, Md Moazzem; Alam, Manzurul; Islam, Muhammad Azizul - In: Qualitative Research in Accounting & Management 12 (2015) 3, pp. 287-314

environmental responsibility (CSER) reporting in the context of a developing country, Bangladesh. Design/methodology/approach – In … country, such as Bangladesh. This study fills a gap in the existing literature to understand managers’ motivations for CSER …

Persistent link: https://www.econbiz.de/10014988210

Environmental incidents in a developing country and corporate environmental disclosures

Azizul Islam, Muhammad; Aminul Islam, Muhammad - In: Society and Business Review 6 (2011) 3, pp. 229-248

Canada‐based multinational oil and gas company – following the two major environmental blowouts at a gas field in Bangladesh …'s environmental incidents in Bangladesh and Niko's communication media, including annual reports, press releases and stand … concern has an impact on Niko's disclosure practices in relation to the affected local community in Bangladesh. Findings – The …

Persistent link: https://www.econbiz.de/10015007259

Playing fair?

In: Strategic Direction 24 (2008) 3, pp. 20-23

Purpose – The paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting‐edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and...

Persistent link: https://www.econbiz.de/10015010241

Causality between stock and foreign exchange markets in Bangladesh

Noman, Abdullah M.; Humayun Kabir, Sarkar; Bashar, Omar … - In: Studies in Economics and Finance 29 (2012) 3, pp. 174-186

market in Bangladesh, where financial markets are yet in their early development stage. Design/methodology/approach – The … approach to test whether change in exchange rates lead to changes in the stock market in Bangladesh, and vice‐versa. The paper …

Persistent link: https://www.econbiz.de/10015013654