Mr. Sumon Das
Research topic
Quality of Corporate Financial Reporting: a comparison of the reporting practices of Bangladesh and the UK
Effective financial reporting is sine qua non for ensuring good governance of a company. The corporate stakeholders take much interest in financial reports reflecting performance dimension of a company. Bangladesh, although inherited internal company law from the British, is yet to conform to the requirements of the existing law. Reviewing of the Companies Act 1994 and of the new regulations issued by SEC indicates that there has not been any comprehensive policy framework for ensuring the quality of reporting. In view of some similarities in the law and practice in financial reporting in the UK and Bangladesh, a comparative study on the quality of financial reporting in the corporate sector of Britain and Bangladesh may unfold many dimension of quality that Bangladesh may adopt from the rich experience of the corporate sector of Britain.
Publications
Yeshmin, F. and Sumon, D. (2009). "Management Accounting Techniques: Appraisal of Managerial Performance of the Financial Institutions in Bangladesh", Journal of the Institute of Chartered Secretaries and Managers of Bangladesh, Vol. XI, Issue No. 3, July- September.
Das, S. and Shilpi, S. (2008). "Accounting information System of the Financial Institutions in Bangladesh: An evaluation", Journal of the Institute of Chartered Accountants of Bangladesh, Vol. 61, No. 34, October- December.
Das, S. and Shilpi, S. (2008). "Extent of Voluntary Disclosure by the Financial Institutions in Bangladesh: An Empirical Study", Journal of the Institute of Chartered Accountants of Bangladesh, Vol. 58, No. 30, April-June.
Das, S. and Shilpi, S. (2008). "Quality of Audit Report of the Listed Companies in Bangladesh: A Pragmatic Study", Journal of Daffodil International University Bangladesh, Jan-June.
Das, S. and Shilpi, S. (2008). "Money Laundering Disclosure Practice in Bangladesh: An Empirical Study", Journal of the Institute of Chartered Accountants of Bangladesh, Vol. 57, No. 29, January-March.
Das, S. and Shilpi, S. (2007). "Audit Committee Disclosure of Listed Companies in Bangladesh: An Empirical Study", The Cost and Management, Journal of the Institute of Cost and Management Accountants of Bangladesh, Volume XXXV Number 6 November-December .
Bhuiyan, M. B., Sumon, D. and Shilpi, D. (2007). "Improvement of knowledge in the Area of Accounting Theory: A Synopsis", Stamford University Journal of Business Studies. Vol. 2, Issue 2, July- December.
Das, S., Shilpi, S and Kumar, K.B. (2007). "Credit Risk Management Practices -An Evaluation of Commercial Banks in Bangladesh", ASA University Business Review, Journal of ASA University Bangladesh, Volume 1 Issue 1, July-December.
Biwas, P. K., Suman, P. C. and Sumon, D. (2007). "Mission Statements of Selected Bangladeshi Companies: A Strategic Management Viewpoint", The Cost and Management, Journal of the Institute of Cost and Management Accountants of Bangladesh, Volume XXXV Number 3 May-June .
