Dr. Anup Kumar Saha, FCMA (On Leave)
(Associate Professor)Department of Accounting & Information Systems
Short Biography:
Dr. Saha has 12 years of industrial and teaching experience of lecturing at graduate and undergraduate levels, training, consultancy and research. He is an Associate Professor of Accounting in the 91精品. He worked in various academic positions in leading public and private universities in the United Kingdom, Europe ...
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| Degree Name | Group/Major Subject | Board/Institute | Country | Passing Year |
|---|---|---|---|---|
| Ph.D. | Accounting and Finance | University of Durham | United Kingdom | 2017 |
| Post Graduate Diploma | Management Consultancy | Institute of Management Consultants | Bangladesh | 2011 |
| Masters | Accounting & Information Systems | 91精品 | Bangladesh | 2009 |
| Bachelor | Accounting & Information Systems | 91精品 | Bangladesh | 2008 |
| Title | Organization | Location | From Date | To Date |
|---|---|---|---|---|
| Associate Professor | 91精品 | 30, May 2022 | Currently Working | |
| Post-Doctoral Researcher | Tallinn University of Technology | Estonia, Europe | 02, Jul 2019 | 02-03-2021 |
| Assistant Professor | 91精品 | Dhaka, Bangladesh | 08, Oct 2017 | 30-05-2022 |
| Sessional Tutor | Durham University Business School | United Kingdom | 01, Oct 2014 | 31-03-2016 |
| Undergraduate Mentor | Josephine Butler College | Durham, United Kingdom | 01, Sep 2014 | 30-09-2015 |
| Lecturer to Associate Professor | Jagannath University | Dhaka | 02, May 2011 | 07-10-2017 |
Research Interest
| Subject | Description | Research Interest (Goal, Target Indicator) |
|---|---|---|
| COVID19 or any other critical time accountability e.g. Rana plaza | How COVID and other pandemics influence the corporate attributes i.e. governance, firm performance, firm value, stock price, voluntary reporting etc. |
|
| Corporate governance, audit quality and assurance | How corporate governance can influence accountability. |
|
| AI, Fintech, Blockchain | How AI and Blockchain technology is disrupting business? i.e. its influence on business attributes. |
|
| Assurance of sustainability information and other narrative disclosures | Professional competition among assurance service providers, need for multidisciplinary skills, complexity of applying multiple standards. Determinants of sustainability assurance and its impact on reporting quality, firm value, cost of capital and many more could helpful hints for prospective research students. |
|
| Sustainability, environmental accounting, carbon and voluntary disclosures, climate change, ESG | Disclosures and its relationship with different factors to problematise existing knowledge |
Project/Research Supervision
| Level of Study | Title | Supervisor | Co-Supervisor(s) | Name of Student(s) | Area of Research | Current Completion |
|---|---|---|---|---|---|---|
| No project/research supervision is found | ||||||
Project/Research Work
| Subject | Project Name | Source of Fund | From Date | To Date | Collaboration |
|---|---|---|---|---|---|
| Dhaka University Centennial Research Fund | 01-05-2022 | Ishter Mahal | |||
| ICMAB research grant | 01-02-2017 | ||||
| Jagannath University research grant | 01-02-2017 | ||||
| University Grants Commission research grant | 01-02-2017 | ||||
| Higher Education Quality Enhancement Project (HEQEP) under the Ministry of Education (MoE) | World Bank | 01-04-2012 | University Grants Commission and Jagannath University | ||
| IFC seminar consultancy | IFC | 01-02-2011 | Institute of Management Consultants Bangladesh |
Invited Talk
| SL | Invited Talk |
|---|---|
| 1 | Me and Prof Istemi Demirag presented our working paper in a seminar held at Tallinn University of Technology in Estonia. This project urges policy-makers and practitioners for a multidisciplinary engagement in assurances. |
| 2 | I talked about how voluntary narrative disclosures may influence the financial performance of corporates at the Institute of Business and Finance Research in Nevada, USA. |
| 3 | I presented my paper at the Centre for Social and Environmental Accounting Research's Australasian conference at Macquarie University, Australia. I talked about the usefulness of disclosing climate change information voluntarily through narrative disclosures in their financial reports. Prof James Guthrie, Marcus Milne, Charles de Villiers, Carol Tilt and many more were among the participants. |
| 4 | We presented our working paper at the 1st Accountability Sustainability and Governance Workshop arranged by the Accountability, Sustainability and Governance research group at the University of Bristol, UK. The group investigates broad issues of accountability and governance in both the public and private sectors. Prof Jan Bebbington and Prof Charles Cho were the keynote speakers. Thanks to the arranger, Prof Stuart Cooper and Giovanna Michelon and my coauthor Imran Khan for their support. Our paper investigates how regulatory coercion influences narrative disclosures in accounting reports. |
| SL | Collaboration & Membership Name | Type | Membership Year | Expire Year |
|---|---|---|---|---|
| 1 | International Journal of Auditing and Accounting Studies (IJAAS) | Editorial board member | 2021 | Life Time |
| 2 | Journal of Accounting & Finance Review (IJAFR) | Editorial board member | 2019 | Life Time |
| 3 | Institute of Cost and Management Accountants of Bangladesh | Fellow Member | 2012 | Life Time |
| 4 | Higher Education Academy | Associate Member | 2015 | Life Time |
| Book | |
|---|---|
| 1 |
Saha, A. K., Bashar, M. A., Ghosh, K. D., Sharafuddin, M. & Khan, M. A. H. Management Accounting.
Dhaka: Azizia Book Depot, 2013 .
|
| Book Section | |
| 1 |
Saha, A.K., Barua, S., and Nath, S. D. "Blockchain for Financial Technology: Challenges and Opportunities for India."
The Impact of Artificial Intelligence on Governance, Economics and Finance. Sezer Bozku艧 Kahyao臒lu Singapore: Springer, 2021. 247-261 .
|
| 2 |
Saha, A.K. and Demirag, I. "Roles of Accountants and Scientists in the Assurance of Greenhouse Gas Statements."
Ethics and Sustainability in Accounting and Finance. K谋ymet Tunca 脟al谋yurt (ed.) Springer, 2021 .
|
| Journal Article | |
| 1 |
Saha, A.K., Dunne, T. and Dixon, R. : Carbon Disclosures, Carbon Performances and Green Reputation of Higher Educational Institutions in UK,
Journal of Accounting and Organizational Change , vol.ahead of print , 2021
.
|
| 2 |
Saha, A.K., Al-Shaer, H., Dixon, R. and Demirag. I : Determinants of Carbon Emission Disclosures and UN Sustainable Development Goals: The Case of UK Higher Education Institutions,
Australian Accounting Review , vol.31 , no.2 , pp.79-107 , 2020
.
|
| 3 |
Bakkar, Y., Nilavongse, R., and Saha, A.K. : Spillovers of the US Real Uncertainty and Financial Uncertainty on Euro-area Exports,
Applied Economics Letters , vol.28 , no.15 , pp.1249-1258 , 2021
.
|
| 4 |
Saha, A.K. : Need for Sustainability Assurance and Role CMAs Need to Play Right Now!,
The Cost and Management , vol.47 , no.5 , pp.58-59 , 2019
.
|
| 5 |
Saha, A. K., Saha, B., Choudhury, T., & Jie, F. : Quality versus volume of carbon disclosures and carbon reduction targets: Evidence from UK higher education institutions,
Pacific Accounting Review , vol.31 , no.3 , pp.413鈥�437 , 2019
.
|
| 6 |
Saha, A.K. : Relationship between Corporate Social Responsibility Performance and Disclosures: Commercial Banks of Bangladesh,
Social Responsibility Journal , vol.15 , no.4 , pp.451-468 , 2019
.
|
| 7 |
Saha, B., Saha, A.K. and Khan, M. : Research on Social and Environmental Accounting: Current Trends and Future Approaches,
Indonesian Journal of Sustainability Accounting and Management , vol.3 , no.1 , pp.119鈥�136 , 2019
.
|
| 8 |
Saha, A.K. and Islam, M.S. : Experience in Readymade Garments Export鈥�: A Study on Global Context,
The Millenium University Journal , vol.2 , no.1 , pp.25-36 , 2017
.
|
| 9 |
Paul, S.C. and Saha, A.K. : Literacy rate and primary education: A study on 64 districts of Bangladesh,
The Bangladesh Accountant (published by Chartered Accountants in Bangladesh) , pp.79-90 , 2017
.
|
| 10 |
Nath, S.D., Islam S., and Saha, A.K. : Corporate Board Structure and Firm Performance: The Context of Pharmaceutical Industry in Bangladesh,
International Journal of Economics and Finance , vol.7 , no.7 , pp.106-115 , 2015
.
|
| 11 |
Barua, S. and Saha, A.K. : Traditional Ratios vs. Cash Flow based Ratios: Which One is Better Performance Indicator?,
Advances in Economics and Business , vol.3 , no.6 , pp.232-251 , 2015
.
|
| 12 |
Nath, S.D., Saha, A.K. and Hossain, M.A. : Identification and Measurement of the Factors Affecting Satisfaction Level of Smart Phone Users: Empirical Evidence from Bangladesh,
International Journal of Business and Management , vol.10 , no.4 , pp.166鈥�177 , 2015
.
|
| 13 |
Saha, A.K. and Bhuiyan, M.A.R. : Predictability of Share Prices through Corporate Annual Reporting: A Focus on the Dhaka Stock Exchange,
Journal of Applied Management Accounting Research , vol.12 , no.2 , pp.75鈥�86 , 2014
.
|
| 14 |
Saha, A. K., Dey, S. K., and Khan, A. R. : ICT contribution in education: A study on rural schools in Bangladesh,
The Cost and Management , vol.42 , no.2 , pp.40-47 , 2014
.
|
| 15 |
Hasan, S. M. and Saha, A. K. : Efficient Receivables Management: A Case Study of Siemens Bangladesh Limited,
Jahangirnagar University Journal of Marketing , vol.2 , pp.89-104 , 2014
.
|
| 16 |
Saha, A. K., & Akter, S. : Corporate governance and voluntary disclosure practices of financial and non-financial sector companies in Bangladesh,
Journal of Applied Management Accounting Research , vol.11 , no.2 , pp.45鈥�62 , 2013
.
|
| 17 |
Saha, A. K., & Bhuiyan, M. A. R. : Predictability of stock price fluctuation based on earnings ratio: evidence from Dhaka Stock Exchange,
The Cost and Management (Published by Cost and Management Accountants Bangladesh) , vol.41 , no.2 , pp.13鈥�16 , 2013
.
|
| 18 |
Mondal, K. C., & Saha, A. K. : Client satisfaction of internet banking services in Bangladesh: An exploratory study,
ASA University Review , vol.7 , no.1 , pp.131鈥�141 , 2013
.
|
| 19 |
Saha, A. K., & Mondal, K. C. : Internal control practices of readymade garments sector (textile industry) in Bangladesh,
Asian Business Review , vol.1 , no.1 , pp.67-71 , 2012
.
|
| 20 |
Saha, A. K., & Akter, S. : Relationship between environmental reporting in corporate annual reports and corporate profitability in Bangladesh,
Independent Business Review , vol.5 , no.2 , pp.91鈥�111 , 2012
.
|
| 21 |
Saha, A. K., & Arifuzzaman, S. M. : Management Disclosures on Internal Control in Annual Reports- A Study on Banking Sector: Bangladesh Perspective,
International Journal of Economics and Finance , vol.3 , no.5 , pp.216鈥�222 , 2011
.
|
| 22 |
Arifuzzaman, S. M., Saha, A. K., & Bhuiyan, M. R. U. : Determinants of success in export oriented software industry: Bangladesh perspective,
Social Science Review , vol.28 , no.2 , pp.145鈥�155 , 2011
.
|
| 23 |
Saha, A. K., & Ahmed, R. : Formulation of the strategy for constructing a balanced scorecard (academic scorecard) for a university,
Dhaka University Journal of Management , vol.2 , no.1 , pp.69鈥�84 , 2010
.
|
| 24 |
Ahmed, S., Ahmed, R., & Saha, A. K. : Some determinants of corporate social disclosure of listed Bangladeshi companies,
Dhaka University Journal of Management , vol.2 , no.2 , pp.89鈥�102 , 2010
.
|
| 25 |
Yoon, D., Choudhury, T., Saha, A., Rashid, M. : Contagion risk: Cases of Islamic and Emerging Market Banks,
International Journal of Islamic and Middle Eastern Finance and Management , vol.forthcoming , 2021
.
|
| Award Type | Title | Year | Country | Description |
|---|---|---|---|---|
| National | UGC research grant | 2017 | Bangladesh | |
| National | ICMAB research grant | 2016 | Bangladesh | |
| National | Jagannath University Research grant | 2016 | Bangladesh | |
| International | Durham University Travel Grant for doctoral studies | 2015 | United Kingdom | |
| International | Commonwealth Scholarship | 2013 | United Kingdom | |
| National | Dean Award honor 2006-7 | 2012 | Bangladesh | |
| National | Dean Award honor 2005-6 | 2012 | Bangladesh | |
| National | Dean Award Merit 2005-6 | 2012 | Bangladesh | |
| International | Japan International Cooperative Foundation Scholarship | 2005 | Bangladesh | |
| National | Dhaka Board Scholarship [Talent pool] for HSC 6th position | 2002 | Bangladesh | |
| National | Dhaka Board Scholarship [Talent pool] for SSC 12th position | 2000 | Bangladesh |
Dr. Anup Kumar Saha, FCMA (On Leave)
Associate Professor
Department of Accounting & Information Systems
Faculty of Business Studies
Email: aksaha@du.ac.bd
Mobile (Personal): 01911779430