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A study of corporate social disclosures in Bangladesh

Rahman Belal, Ataur - In: Managerial Auditing Journal 16 (2001) 5, pp. 274-289

the results of a survey of CSR practices in Bangladesh. The main contribution of this paper is that in addition to …

Persistent link: https://www.econbiz.de/10014928680

Sen, Dilip Kumar; Bala, Swapan Kumar - In: Managerial Auditing Journal 17 (2002) 8, pp. 464-477

The present paper is a brief study on the modus operandi of the existing income tax audit in Bangladesh. This study … audit in Bangladesh, focusing on tax system, tax audit practice, tax audit ambit, tax auditor, tax audit report, existing … that the present extent of tax audit practice of Bangladesh is extremely negligible. This paper’s policy prescriptions, if …

Persistent link: https://www.econbiz.de/10014928753

Loan loss provisioning system in Bangladesh banking

Podder, Jyotirmoy; Al Mamun, Ashraf - In: Managerial Auditing Journal 19 (2004) 6, pp. 729-740

This study examines the impact of making too much provision to write off bad loans by analyzing the consequences on tax and owners' equity. This study also examines that making too much provision has no relation to recovery of bad loans and so questions the rationality of making provision from...

Persistent link: https://www.econbiz.de/10014928889

An econometric analysis of some major manufacturing industries

Hossain, Zakir; Ishaq Bhatti, M.; Ali, Zulficar - In: Managerial Auditing Journal 19 (2004) 6, pp. 790-795

Bangladesh. In particular, the paper estimates and tests the coefficients of the production inputs for each of the selected … manufacturing industries using Bangladesh Bureau of Statistics annual data over the period 1982‐1983 through 1991‐1992. …

Persistent link: https://www.econbiz.de/10014928893

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

rare. On this note, this study aims to focus on Grameen Bank in particular, a Nobel-Prize-winning microfinance institute … suggests that it is possible for organisations to resist corruption, especially microfinance institutions, even when they …

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