Dr Pallab Biswas, Our staff, Department of Accountancy & Finance

Senior Lecturer
PhD (UWA). MBA (Dhaka)

Tel +64 3 479 8108
Office OBS 4.18
Email pallab.biswas@otago.ac.nz

Dr Pallab Biswas joined the University of Otago in February 2016. Prior to this, he worked at the University of the South Pacific, Fiji, University of Dhaka, Bangladesh, and the University of Western Australia. He obtained his PhD in Accounting & Finance from the University of Western Australia and an MBA in Accounting from University of Dhaka, Bangladesh. He has experience in teaching both Financial and Management Accounting at undergraduate and postgraduate levels.

Research interests

Corporate governance in emerging countries;
Corporate social responsibility reporting
Capital market disclosure.

Publications

Sultana, N., Biswas, P. K., Singh, H., & Chapple, L. (2024). Gender diversity on corporate boards: International evidence on commitment to United Nations Sustainable Development Goals. Journal of Accounting Literature. Advance online publication. doi: 10.1108/JAL-08-2023-0154 Journal - Research Article

Biswas, P., & Ranasinghe, D. (2024). Organization capital and financial statement comparability. Journal of Corporate Accounting & Finance. Advance online publication. doi: 10.1002/jcaf.22736 Journal - Research Article

Stainback, K., Roberts, H., & Biswas, P. K. (2024). Women's representation in managerial hierarchies: An examination of trickle-down and pipeline effects. Human Resource Management. Advance online publication. doi: 10.1002/hrm.22220 Journal - Research Article

Hay, D., Harding, N., Biswas, P., Gan, C., Ge, I. Q., Ho, L., Ranasinghe, D., … Zhou, S. (2024). Comments on Exposure Draft for Proposed ISSA 5000, sustainability assurance engagements by the Auditing and Assurance Standards Committee of AFAANZ. Accounting & Finance, 64, 1221-1239. doi: 10.1111/acfi.13235 Journal - Research Other

Mayapada, A. G., Biswas, P. K., & Roberts, H. (2024). Financial reporting timeliness and its determinants in UK charities. Advances in Accounting, 65, 100733. doi: 10.1016/j.adiac.2024.100733 Journal - Research Article

2024

Journal - Research Article

Biswas, P., & Ranasinghe, D. (2024). Organization capital and financial statement comparability. Journal of Corporate Accounting & Finance. Advance online publication. doi: 10.1002/jcaf.22736

Mayapada, A. G., Biswas, P. K., & Roberts, H. (2024). Financial reporting timeliness and its determinants in UK charities. Advances in Accounting, 65, 100733. doi: 10.1016/j.adiac.2024.100733

Ali, M. J., Biswas, P. K., Chapple, L., & Kumarasinghe, S. (2024). Institutional ownership and earnings quality: Evidence from China. Pacific-Basin Finance Journal, 84, 102275. doi: 10.1016/j.pacfin.2024.102275

Samarawickrama, D., Biswas, P. K., & Roberts, H. (2024). Mandatory CSR regulations and social disclosure: The mediating role of the CSR committee. Meditari Accountancy Research. Advance online publication. doi: 10.1108/MEDAR-03-2023-1950

Mayapada, A. G., Biswas, P. K., & Roberts, H. (2024). Economic consequences of new accounting standards in UK charities. Accounting & Finance, 64(3), 2251-2278. doi: 10.1111/acfi.13216

Journal - Research Other

2023

Journal - Research Article

Benjamin, S. J., Botes, V., & Biswas, P. K. (2023). Does the presence of “Mom” in conversations and bios in TikTok affect firm value? Applied Economics. Advance online publication. doi: 10.1080/00036846.2023.2295307

Matemane, R., Moloi, T., Adelowotan, M., & Biswas, P. K. (2023). The use of non-financial performance metrics in determining directors’ remuneration: The case of listed companies in South Africa. African Journal of Business Ethics, 17(1), 22-44. doi: 10.15249/17-1-301

Biswas, P. K., Bala, S. K., & Mandal, P. (2023). Audit committee diligence: Do independent directors matter? Accounting Research Journal, 36(2/3), 274-289. doi: 10.1108/ARJ-09-2021-0278

Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2023). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance, 63, 247-275. doi: 10.1111/acfi.13040

Benjamin, S. J., Biswas, P. K., Wellalage, N. H., & Man, Y. (2023). Environmental disclosure and its relation to waste performance. Meditari Accountancy Research, 31(6), 1545-1577. doi: 10.1108/MEDAR-04-2021-1261

Sattar, M., Biswas, P. K., & Roberts, H. (2023). Private firm performance: Do women directors matter? Meditari Accountancy Research, 31(3), 602-634. doi: 10.1108/MEDAR-03-2021-1233

Biswas, P. K., Chapple, L., Roberts, H., & Stainback, K. (2023). Board gender diversity and women in senior management. Journal of Business Ethics, 182, 177-198. doi: 10.1007/s10551-021-04979-x

Kennett, H., Diaz-Rainey, I., Biswas, P. K., & Kuruppuarachchi, D. (2023). Climate transition risk in New Zealand equities. Journal of Sustainable Finance & Investment, 13(2), 868-892. doi: 10.1080/20430795.2021.1904774

2022

Journal - Research Article

Benjamin, S. J., & Biswas, P. K. (2022). Does winning a CSR Award increase firm value? International Journal of Disclosure & Governance, 19, 313-329. doi: 10.1057/s41310-022-00142-8

Sattar, M., Biswas, P. K., & Roberts, H. (2022). Board gender diversity and firm risk in UK private firms. Global Finance Journal, 54, 100766. doi: 10.1016/j.gfj.2022.100766

Habib, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance, 62, 4279-4344. doi: 10.1111/acfi.12968

Biswas, P. K., Habib, A., & Ranasinghe, D. (2022). Firm life cycle and financial statement comparability. Advances in Accounting, 58, 100608. doi: 10.1016/j.adiac.2022.100608

Benjamin, S. J., Biswas, P. K., Marathamuthu, M. S. M., & Arunachalam, M. (2022). Social media sentiments and firm value. Applied Economics, 54(26), 2983-2997. doi: 10.1080/00036846.2021.2001421

Biswas, P. K., Roberts, H., & Whiting, R. H. (2022). Female directors and CSR disclosure in Bangladesh: The role of family affiliation. Meditari Accountancy Research, 30(1), 163-192. doi: 10.1108/MEDAR-10-2019-0587

Conference Contribution - Verbal presentation and other Conference outputs

Sattar, M., Biswas, P. K., & Roberts, H. (2022, April). The effect of board gender diversity on UK private firm capital structure. Verbal presentation at the Financial Markets & Corporate Governance (FMCG) Conference, [Hybrid].

2021

Journal - Research Article

Biswas, P. K., Roberts, H., & Stainback, K. (2021). Does women's board representation affect non‐managerial gender inequality? Human Resource Management, 60, 659-680. doi: 10.1002/hrm.22066

Conference Contribution - Published proceedings: Full paper

Sattar, M., Biswas, P. K., & Roberts, H. (2021). Board gender diversity and firm risk in UK private firms. Proceedings of the 10th Annual New Zealand Finance Meeting (NZFM). Auckland, New Zealand: Auckland Centre for Financial Research. Retrieved from https://acfr.aut.ac.nz

Conference Contribution - Verbal presentation and other Conference outputs

Biswas, P. K., & Ranasinghe, D. (2021, April). Board gender diversity, ethical leadership and COVID-19 corporate response to employee welfare. Verbal presentation at the 11th Financial Markets and Corporate Governance (FMCG) Conference: Governance, Corporate Culture and Financial Markets, [Online].

Ali, M. J., Biswas, P. K., Chapple, L., & Kumarasinghe, S. (2021, April). Institutional ownership and audit quality: Evidence from China. Verbal presentation at the 11th Financial Markets and Corporate Governance (FMCG) Conference: Governance, Corporate Culture and Financial Markets, [Online].

2020

Journal - Research Article

Biswas, P. K. (2020). Corporate governance and stock liquidity: Evidence from a speculative market. Accounting Research Journal, 33(2), 323-341. doi: 10.1108/ARJ-01-2019-0005

Pandey, R., Biswas, P. K., Ali, M. J., & Mansi, M. (2020). Female directors on the board and cost of debt: Evidence from Australia. Accounting & Finance, 60, 4031-4060. doi: 10.1111/acfi.12521

Conference Contribution - Published proceedings: Abstract

Ranasinghe, D., Biswas, P., & Tan, E. (2020). Impact of product market competition on earnings management: Moderating role of managerial ability. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from http://www.afaanzconference.com

2019

Journal - Research Article

Benjamin, S. J., & Biswas, P. (2019). Board gender composition, dividend policy and COD: The implications of CEO duality. Accounting Research Journal, 32(3), 454-476. doi: 10.1108/ARJ-02-2018-0035

Biswas, P. K., Roberts, H., & Whiting, R. H. (2019). The impact of family vs non-family governance contingencies on CSR reporting in Bangladesh. Management Decision, 57(10), 2758-2781. doi: 10.1108/MD-11-2017-1072

2018

Journal - Research Article

Biswas, P. K., Mansi, M., & Pandey, R. (2018). Board composition, sustainability committee and corporate social and environmental performance in Australia. Pacific Accounting Review, 30(4), 517-540. doi: 10.1108/PAR-12-2017-0107

Conference Contribution - Published proceedings: Full paper

Biswas, P., & Chapple, L. (2018). Diversity of US boards and carbon disclosure: Evidence from the Carbon Disclosure Project reports. Proceedings of the Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference. Retrieved from https://www.afaanz.org/

2017

Conference Contribution - Published proceedings: Abstract

Benjamin, S. J., & Biswas, P. K. (2017). Board gender composition, dividend policy and cost of debt: The implications of CEO duality. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl

Biswas, P. K., Roberts, H., & Whiting, R. H. (2017). CSR reporting in Bangladesh: The introduction of Corporate Governance Guidelines. Proceedings of the 8th Financial Markets and Corporate Governance (FMCG) Conference. Retrieved from https://www.victoria.ac.nz/sacl

Conference Contribution - Verbal presentation and other Conference outputs

Whiting, R., Biswas, P., & Roberts, H. (2017, June). Family ties, female directors and CSR reporting in Bangladesh. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

Roberts, H., Biswas, P. K., & Whiting, R. (2017, June). CSR reporting in Bangladesh: The introduction of corporate governance guidelines. Verbal presentation at the Journal of Accounting Auditing and Finance (JAAF) Conference, Dunedin, New Zealand.

2016

Journal - Research Article

Biswas, P. K., & Bala, S. K. (2016). Usefulness of corporate annual reports to individual investors in Bangladesh. International Journal of Disclosure & Governance, 13(2), 97-116. doi: 10.1057/jdg.2015.11

Conference Contribution - Published proceedings: Full paper

Biswas, P. K. (2016). The effects of regulation and firm characteristics on corporate governance in Bangladesh. Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. 389. Retrieved from http://www.afaanz.org/

Conference Contribution - Verbal presentation and other Conference outputs

Biswas, P. (2016, September). Corporate governance, board gender diversity and CSR disclosure quality in Bangladesh. Verbal presentation at the 8th Annual Quantitative Accounting Research Symposium and Consortium, Wellington, New Zealand.

2015

Chapter in Book - Research

Biswas, P. K. (2015). Corporate governance and corporate social responsibility reporting: Empirical evidence from Bangladesh. In S. Boubaker & D. K. Nguyen (Eds.), Corporate governance and corporate social responsibility: Emerging markets focus. (pp. 551-579). Singapore: World Scientific. doi: 10.1142/9789814520386_0020

Journal - Research Article

Biswas, P. K., & Bala, S. K. (2015). General investors' views of information sources in Bangladesh. International Journal of Disclosure & Governance, 12(4), 284-299. doi: 10.1057/jdg.2014.7

Biswas, P. K. (2015). Corporate governance reforms in emerging countries: A case study of Bangladesh. International Journal of Disclosure & Governance, 12(1), 1-28. doi: 10.1057/jdg.2013.31

2014

Journal - Research Article

Biswas, P. K., & Akter, H. (2014). Public enforcement of securities laws violations in Bangladesh: A case study of listed non-financial companies. Dhaka University Journal of Business Studies, XXXV(3), 257-274.

2012

Journal - Research Article

Biswas, P. K. (2012). Corporate governance guidelines in Bangladesh: Some observations. Cost & Management, XL(4), 5-9.

Awarded Doctoral Degree

Biswas, P. K. (2012). Corporate governance in emerging countries: A case study of Bangladesh (PhD). University of Western Australia, Perth, Australia.