With a view to expanding the discussion on professional scepticism, and motivating a broader perspective in research undertaken with the aim of helping auditors meet ongoing demands for an elevated level of professional scepticism, we consider the literature on trust and distrust as it relates...

Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of...

Unlimited access to energy sources is essential for modern development. Especially, for a developing country like Bangladesh, having a sustained energy supply is a prerequisite for economic growth. To alleviate poverty in the face of limited resources and high population density, Bangladesh...

Purpose: The purpose of this paper is to focus on corporate social reporting by pharmaceutical companies operating in a least developed country, Bangladesh, where the pharmaceutical market remains small compared to its population size. In recent times, awareness of healthcare has increased and...

Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of...

Purpose – The purpose of this paper is to provide an understanding of the intellectual capital (IC) reporting practices of the Bangladeshi pharmaceutical industry, one of the most significant industries to the Bangladeshi economy. It investigates the extent and qualitative characteristics of...

Purpose: The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is...

The scenario of the banking sector is articulated by the theoretical background backed up by practical evidences relying on panel data of thirty-two (32) commercial banks for the period of 2006-2016. The study addressed the problem of endogeneity, heterokedasticity and auto-correlation by...