Dr. Anup Kumar Saha, FCMA (On Leave) :: Faculty Profile

Biography

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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 University of Dhaka. He worked in various academic positions in leading public and private universities in the United Kingdom, Europe and Bangladesh, such as Durham University, Tallinn University of Technology, Jagannath University, East West University and others. He also has corporate experiences with multinational organisations, including HSBC (one of the most known international banks) and BRAC (the biggest NGO in the world in terms of assets base). He is also a fellow member of the Institute of Cost and Management Accountants of Bangladesh (ICMAB).

His consultancy experiences include a World Bank Project with the University Grants Commission, Bangladesh, and a consultancy for the Ministry of Finance, Estonia. Dr. Saha has a number of research papers including ABS and ABDC ranked Journals, Conference Proceedings, and book chapters/books. He is also a member of the editorial board in the International Journal of Auditing and Accounting Studies and ex-editorial board member of ICMAB journal – The Cost and Management Accountant. Several of his internationally published books available in Amazon.com. He also participated in several international conferences in USA, Australia and Bangladesh.

He has a postdoctoral experience in Europe with funding from the European Union. Before, he completed a PhD from Durham University (UK) with a prestigious Commonwealth Scholarship. He also has an MBA and a BBA from the University of Dhaka (Major in Accounting & Information Systems) and a postgraduate diploma in management consultancy. He passed with distinction in every stage of his academic life. He attended several seminars, trainings, workshops and received several academic grants.

Latest:

1. 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.

2. I participated in the consultancy team for Estonian Ministry of Finance on the Timeliness of Accounting Reports. Publicly available summary is here <https://www.rahandusministeerium.ee/system/files_force/document_files/summary_2010_11_29_final.pdf?download=1>

3. Our work has been accepted in the Journal of Accounting and Organizational Change, which is an ABS, ABDC and Scopus ranked journal. In this paper, we found that voluntary narratives in accounting reports might successfully enhance reputation. This finding should motivate entities to disclosure more to their stakeholders. I am thankful to my coauthors Dr. Theresa Dunne and Prof Rob Dixon for their valuable input.

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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	University of Dhaka	Bangladesh	2009
Bachelor	Accounting & Information Systems	University of Dhaka	Bangladesh	2008
H.S.C	Business Studies	Dhaka	Bangladesh	2002
S.S.C	Business Studies	Dhaka	Bangladesh	2000

Title	Organization	Location	From Date	To Date
Associate Professor	University of Dhaka		May 2022	Present
Post-Doctoral Researcher	Tallinn University of Technology	Estonia, Europe	Jul 2019	Mar 2021
Assistant Professor	University of Dhaka	Dhaka, Bangladesh	Oct 2017	May 2022
Sessional Tutor	Durham University Business School	United Kingdom	Oct 2014	Mar 2016
Undergraduate Mentor	Josephine Butler College	Durham, United Kingdom	Sep 2014	Sep 2015
Lecturer to Associate Professor	Jagannath University	Dhaka	May 2011	Oct 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	Source of Fund	From 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 Bozkuş Kahyaoğlu Singapore: Springer, 2021. 247-261 . View More
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. Kıymet Tunca Çalıyurt (ed.) Springer, 2021 . View More

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 . View More
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 . View More
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 . View More
4	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.413–437 , 2019 . View More
5	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 . View More
6	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.119–136 , 2019 . View More
7	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 .
8	Saha, A.K. and Islam, M.S. : Experience in Readymade Garments Export : 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 . View More
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 . View More
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.166–177 , 2015 . View More
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.75–86 , 2014 . View More
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.45–62 , 2013 . View More
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.13–16 , 2013 . View More
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.131–141 , 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.91–111 , 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.216–222 , 2011 . View More
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.145–155 , 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.69–84 , 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.89–102 , 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 . View More

Award Type	Title	Year	Country
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

Name & designation Dr. Anup Kumar Saha, FCMA (On Leave) Associate Professor

Department Department of Accounting Faculty of Business Studies

Email aksaha@du.ac.bd