JOURNAL PAPER

Mahade Hasan, Md. Asraful Alam, Rokeya Begum, Prospects and Practices of Forensic Accounting to Address the Financial Crimes: Insight from an Emerging Economy, The Bangladesh Accountant, pp.07-17, 2022.

The history of prolonged high-profile financial crimes in Bangladesh happening in last two decades raised a question about the ability of the regulators and accounting professionals in combating and preventing these crimes from happening. The purpose of this study is to identify the prospects & effectiveness of forensic accounting in addressing financial crimes in an emerging economy (Bangladesh). This study used survey research design and collected samples counted as one hundred and forty-three (143) respondents from three different groups namely accounting professionals, academicians and top corporate officials. The survey response was collected using five-point Likert Scale and analysed using t-test model. Internal consistency of the questionnaire was checked using Cronbach’s coefficient alpha. Though there is no formalized institution for forensic accounting certifications in Bangladesh, this study found a significant agreeableness among the respondents about the prospects of forensic accounting practice. T-test result revealed that women perceived higher effectiveness for forensic accounting compared to men and respondents with more experience perceived greater prospects and effectiveness for forensic accounting in Bangladesh. To best of the author’s knowledge, this study is first to show difference in perception of prospects and effectiveness of forensic accounting by gender and experience, where experience of respondents is measured by age, year of experience and opportunity to work with a forensic accountant.

Mahade Hasan, Shah Md Taha Islam, Exploring the link between institutional pressures and the timeliness of corporate internet reporting: the case of an emerging economy, Journal of Financial Reporting & Accounting, pp.22, 2021. doi: https://doi.org/10.1108/JFRA-10-2020-0309

The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR). This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR. Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR. To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

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AWARD

Mahade Hasan, UK Government's Chevening Scholarship 2023/24 Cohor,

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