Raihan Sobhan

Md. Mustafizur Rahaman, Raihan Sobhan, Md. Rezaul Karim and Md. Borhan Uddin Bhuiyan : Does auditor−client geographic proximity influence key audit matters disclosures?, Accounting Research Journal (impact factor:2.50) , vol.Ahead-of-Print Emerald , pp.1-30 , 2026 .

Raihan Sobhan, Muslima Akter Akhi and Anika Ibnat : Audit quality and the dynamics of tax avoidance and audit timeliness: evidence from an emerging economy, Asian Review of Accounting (impact factor:2.2) , vol.Ahead-of-print Emerald , pp.1-19 , 2026 .

Dewan Mahboob Hossain, Raihan Sobhan, Md. Saiful Alam and Mohammed Mehadi Masud Mazumder : Financial inclusion-related corporate communication of Bangladeshi banks: a moral legitimacy perspective, Journal of Accounting in Emerging Economies (impact factor:3.9) , vol.Ahead-of-Print Emerald , pp.1-21 , 2026 .

Dewan Mahboob Hossain, Raihan Sobhan, Mohammed Mehadi Masud Mazumder and Md. Saiful Alam : Corporate water disclosure practices in Bangladesh: an exploration, Management & Sustainability: An Arab Review , vol.Ahead of print Emerald , pp.Ahead of print , 2026 .

Md Mustafizur Rahaman, Raihan Sobhan and Md. Rezaul Karim : Narcissistic executives and auditing practices: evidence from an emerging economy, Journal of Accounting in Emerging Economies (impact factor:3.9) , vol.Ahead of print Emerald , pp.Ahead of print , 2026 .

Asia Khatun, Raihan Sobhan and Shafera Siddique Aapan : Do Board Governance Mechanisms Influence the Intellectual Capital-Performance Relationship? Evidence from an Emerging Economy, Journal of Business Economics and Finance , vol.14 , no.2 PressAcademia , pp.177-189 , 2025 .

Raihan Sobhan, Md. Anamul Kabir Jewel and Tania Sultana : The CEO’s last name matters: family control, independent oversight and tax avoidance, Asian Journal of Economics and Banking , vol.Ahead of print Emerald , pp.1-18 , 2025 .

Raihan Sobhan, Asia Khatun and Ishrat Jahan Ikra : Audit committee characteristics and quality of audit: an interconnection from the perspective of an emerging economy, Asian Journal of Accounting Research , vol.Ahead of print Emerald , pp.1-17 , 2025 .

Raihan Sobhan and Asia Khatun : Do board characteristics moderate the relationship between voluntary adoption of integrated reporting and earnings management? Evidence from an emerging economy, Journal of Accounting in Emerging Economies (impact factor:3.9) , vol.Ahead of print Emerald , pp.1-22 , 2025 .

Asia Khatun and Raihan Sobhan : Creative accounting practices and quality of financial reporting: perception analysis from an emerging economy, Journal of Money and Business , vol.Ahead of print Emerald , pp.1-14 , 2025 .

Raihan Sobhan and Tasnim Homaira Tushi : CEO characteristics and integrated reporting: insights from the banking sector of an emerging economy, International Journal of Disclosure and Governance (impact factor:2.9) , vol.Ahead of Print , no.Ahead of Print Springer Nature , 2025 .

Md Mustafizur Rahaman, Md. Rezaul Karim and Raihan Sobhan : Does auditor–client geographic proximity matter? New evidence from an emerging market, Journal of Accounting & Organizational Change (impact factor:2.4) , vol.21 , no.7 Emerald , pp.29-55 , 2025 .

Raihan Sobhan, Md. Masud Rana Shohan and Syed Irfan Uddin : Environmental reporting and financial performance: the role of board independence, Journal of Accounting & Organizational Change (impact factor:2.40) , vol.Ahead of print , no.Ahead of print Emerald , pp.Ahead of print , 2025 .

Raihan Sobhan, Fahmida Fayaja Mim and Fariha Rahman : Nexus between audit committee characteristics and audit report lag in an emerging economy: an analysis using frequentist and Bayesian regression models, Asian Journal of Economics and Banking , vol.Ahead of Print Emerald , pp.Ahead of Print , 2024 .

Raihan Sobhan and Touhida Sharmin : EXAMINING THE NEXUS BETWEEN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND EARNINGS MANAGEMENT: EVIDENCE FROM THE STATE-OWNED ENTERPRISES OF BANGLADESH, Journal of Business, Economics and Finance , vol.13 , no.1 PressAcademia , pp.24-36 , 2024 .

Raihan Sobhan and Md. Rasel Mia : Impact of board characteristics on integrated reporting: evidence from South Asian countries, Journal of Financial Reporting and Accounting (impact factor:2.7) , vol.Ahead of Print , no.Ahead of Print Emerald , 2024 .

Raihan Sobhan : Ownership Structure and Firm Performance: Evidence from Pharmaceutical and Chemical Industry of Bangladesh, Asian Journal of Business Environment , vol.12 , no.4 , pp.35-44 , 2022 .

Raihan Sobhan and Muntaqim Chowdhury : Determinants of Agency Costs: Evidence from Non-Bank Financial Institutions of Bangladesh, International Journal of Management, Accounting and Economics , vol.9 , no.2 , pp.68-84 , 2022 .

Raihan Sobhan : Board Characteristics and Firm Performance: Evidence from the Listed Non-Banking Financial Institutions of Bangladesh, International Journal of Management, Accounting and Economics , vol.8 , no.1 , pp.25-41 , 2021 .

Md. Musfiqur Rahman, Raihan Sobhan and Md. Shafiqul Islam : The Impact of Intellectual Capital Disclosure on Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh, Journal of Asian Finance, Economics and Business , vol.7 , no.2 , pp.119-129 , 2020 .

Md. Musfiqur Rahman, Raihan Sobhan and Md. Shafiqul Islam : Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh, The Journal of Business Economics and Environmental Studies , vol.9 , no.2 , pp.35-46 , 2019 .

Md. Noor Hossain and Raihan Sobhan : Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industry of Bangladesh, International Journal of Trend in Scientific Research and Development , vol.4 , no.1 , pp.814-821 , 2020 .

Raihan Sobhan : The Concept of Cloud Accounting and its Adoption in Bangladesh, International Journal of Trend in Scientific Research and Development , vol.3 , no.4 , pp.1261-1267 , 2019 .

Raihan Sobhan, Asia Khatun and Dr. Mahfuzul Hoque "Investigating the National Gender Budgeting Practice: Evidence from Bangladesh." International Accounting Conference Dhaka: 2023 .

Raihan Sobhan, Md. Rasel Mia and Md. Asiful Islam "Can Integrated Reporting Improve Firm Performance? Evidence from an Emerging Economy.." The 6th International Conference on Business and Economics 2023 .