Publications

Research Papers

• Sobhan, R. and Tushi, T. H. (2025). CEO characteristics and integrated reporting: insights from the banking sector of an emerging economy. International Journal of Disclosure and Governance, Ahead of print. 

• Rahaman, M. M. Karim, M. R. & Sobhan, R. (2025). Does auditor–client geographic proximity matter? New evidence from an emerging market. Journal of Accounting & Organizational Change, 21(7), 29-55. 

• Sobhan, R., Shohan, M. S. R. & Uddin, S. I. (2025). Environmental reporting and financial performance: the role of board independence. Journal of Accounting & Organizational Change, Ahead of Print.

• Sobhan, R., Mim, F. F. & Rahman, F. (2024). 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, Ahead of Print.

• Sobhan, R. & Mia, M. R. (2024). Impact of board characteristics on integrated reporting: evidence from South Asian countries. Journal of Financial Reporting and Accounting, Ahead of print.

• Sobhan, R. & Sharmin, T. (2024). 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, 13(1), 24-36.

• Sobhan, R. (2022). Ownership Structure and Firm Performance: Empirical Evidence from Pharmaceutical and Chemical Industry of Bangladesh. Asian Journal of Business Environment, 12(4), 35-44.

• Sobhan, R. & Chowdhury, M. (2022). Determinants of Agency Costs: Evidence from Non-Bank Financial Institutions of Bangladesh. International Journal of Management, Accounting and Economics, 9(2), 68-84.

• Sobhan, R. (2021). Board Characteristics and Firm Performance: Evidence from the Listed Non-Banking Financial Institutions of Bangladesh. International Journal of Management, Accounting and Economics, 8(1), 25-41.

• Rahman, M. M., Sobhan, R. & Islam, M. S. (2020). 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, 7(2), 119-129. 

• Hossain, M. N. (2020). Determinants of Audit Fees: Evidence from Pharmaceutical and Chemical Industry of Bangladesh. International Journal of Trend in Scientific Research and Development (IJTSRD), 4(1), 814-821. 

• Rahman, M. M., Sobhan, R. & Islam, M. S. (2019). Intellectual Capital Disclosure and Its Determinants: Empirical Evidence from Listed Pharmaceutical and Chemical Industry of Bangladesh. The Journal of Business Economics and Environmental Studies, 9(2), 35-46. 

• Sobhan, R. The Concept of Cloud Accounting and its Adoption in Bangladesh. (2019). International Journal of Trend in Scientific Research and Development (IJTSRD), 3(4), 1261-1267. 

Conference Papers

• Sobhan, R., Mia, M. R. & Islam, M. A. (2023). Can Integrated Reporting Improve Firm Performance? Evidence from an Emerging Economy. The 6th International Conference on Business and Economics.

• Sobhan, R., Khatun, A. & Hoque, M. (2023, January 28-29). Investigating the National Gender Budgeting Practice: Evidence from Bangladesh [Paper Presentation]. International Accounting Conference, Dhaka, Bangladesh