Short Biography:
Raihan Sobhan is an Assistant Professor at the Department of Accounting, University of Dhaka. Prior to joining his current institution, he served as a lecturer of Accounting at the Department of Business Administration, University of Asia Pacific. He completed his BBA and MBA from the Department of Accounting & Information ...
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| Degree Name | Group/Major Subject | Board/Institute | Country | Passing Year |
|---|---|---|---|---|
| Masters | Accounting & Information Systems | University of Dhaka | Bangladesh | 2018 |
| Bachelor | Accounting & Information Systems | University of Dhaka | Bangladesh | 2017 |
| Title | Organization | Location | From Date | To Date |
|---|---|---|---|---|
| Assistant Professor | Department of Accounting, University of Dhaka | 16, Jun 2025 | Currently Working | |
| Lecturer | Department of Accounting, University of Dhaka | Dhaka, Bangladesh | 30, Dec 2021 | 15-06-2025 |
| Lecturer | University of Asia Pacific | Dhaka, Bangladesh | 28, Jun 2020 | 29-12-2021 |
Research Interest
| Subject | Description | Research Interest (Goal, Target Indicator) |
|---|---|---|
| Sustainability Reporting | ||
| Auditing | ||
| Integrated Reporting | ||
| Earnings Management | ||
| Corporate Governance |
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 |
|---|---|---|---|---|---|
| No project/research work is found | |||||
Invited Talk
| SL | Invited Talk |
|---|---|
| 1 | Resource Person of CEDP-45th (Online-33rd) Batch Online Teachers Training Program |
| 2 | Resource Person of CEDP-43rd |
| 3 | Resource Person of CEDP-40th (Online-28th) Batch Online Teachers Training Program |
| SL | Collaboration & Membership Name | Type | Membership Year | Expire Year |
|---|---|---|---|---|
| No Collaboration & Membership is found | ||||
| Journal Article | |
|---|---|
| 1 |
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
.
|
| 2 |
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
.
|
| 3 |
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
.
|
| 4 |
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
.
|
| 5 |
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
.
|
| 6 |
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
.
|
| 7 |
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
.
|
| 8 |
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 , ISSN: 2146-7943 , vol.13 , no.1 PressAcademia , pp.24-36 , 2024
.
|
| 9 |
Raihan Sobhan and Md. Rasel Mia
: Impact of board characteristics on integrated reporting: evidence from South Asian countries,
Journal of Financial Reporting and Accounting , ISSN: 1985-2517 , (impact factor:2.7) , vol.Ahead of Print , no.Ahead of Print Emerald , 2024
.
|
| 10 |
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
.
|
| 11 |
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
.
|
| 12 |
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
.
|
| 13 |
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
.
|
| 14 |
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
.
|
| 15 |
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
.
|
| 16 |
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
.
|
| Conference Proceedings | |
| 1 |
Raihan Sobhan, Asia Khatun and Dr. Mahfuzul Hoque "Investigating the National Gender Budgeting Practice: Evidence from Bangladesh."
International Accounting Conference
Dhaka: 2023
.
|
| 2 |
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
.
|
| Award Type | Title | Year | Country | Description |
|---|---|---|---|---|
| Local | DU Research Excellence Recognition | 2025 | Bangladesh | Awarded for publication as a first author in a Q1 journal in 2024. |
| National | Professor A B M Khaled Memorial Trust Scholarship | 2019 | Bangladesh | |
| National | Dean's Honor Award | 2019 | Bangladesh | |
| National | Talent Pool Scholarship | 2018 | Bangladesh | For securing 1st position in BBA |
| National | Mokbul Hasan Moni Memorial Trust Award | 2018 | Bangladesh | |
| National | Dean's Merit Award | 2018 | Bangladesh | |
| National | Dean's Honor Award | 2018 | Bangladesh | |
| National | Al-Maruf Khan Gold Medal for Academic Achievement | 2018 | Bangladesh | Received at the 52nd Convocation of University of Dhaka, March 4, 2017 |
| Local | Departmental Merit Scholarship | 2014 | Bangladesh | |
| National | Talent Pool Scholarship | 2011 | Bangladesh | For securing 10th position in SSC examination of Dhaka Board |
Raihan Sobhan
Assistant Professor
Department of Accounting
Faculty of Business Studies
Email: raihan.ais@du.ac.bd