H. M. ARIF, PhD
Level: 5, Room: 5A05
Kha-224 Merul Badda
Dhaka 1212. Bangladesh
Dr. H. M. Arif is an Assistant Professor of Accounting at the BRAC Business School, BRAC University. He holds a Ph.D. in Accounting from the Faculty of Business and Economics, Universiti Malaya, Malaysia, and an MBA and BBA in Accounting and Information Systems from the Faculty of Business Studies, University of Dhaka. Before joining BRAC University, Dr. Arif was a faculty member at Southeast University and Sylhet International University.
Dr. Arif started his academic career in 2011 at the university level and has been actively involved in teaching and research since then. From September 2018 to August 2022, Arif was a full-time doctoral researcher, and his Ph.D. research project was funded by the Institute of Research Management and Services, Universiti Malaya, Malaysia. He completed his Ph.D. on time, and his research paper appeared in an excellent academic journal indexed in Web of Science during his Ph.D. candidature. Dr. Arif is passionate about learning and teaching accounting issues, and his research interest revolves around, but is not limited to, financial reporting quality, earnings management, audit committee oversight, audit quality, CEO power, and IFRS adoption.
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Doctor of Philosophy (PhD) in Accounting (2023): Faculty of Business and Economics, Universiti Malaya (UM), Malaysia.
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Master of Business Administration (MBA) in Accounting & Information Systems (2010): Faculty of Business Studies, University of Dhaka.
- Bachelor of Business Administration (BBA) in Accounting & Information Systems (2009): Faculty of Business Studies, University of Dhaka.
Journals
Arif, H. M., Mustapha, M. Z., & Abdul Jalil, A. (2023). Do powerful CEOs matter for earnings quality? Evidence from Bangladesh. PLOS ONE, 18(1), e0276935. https://doi.org/10.1371/journal.pone.0276935
Arif, H. M. (2016). Receivables management: A study on listed IT companies of Bangladesh. SIU Studies, 5(2).
Arif, H. M., & Tuhin, M. H. (2013). Disclosure of non-financial information voluntarily in the annual report of financial institutions: A study on listed banks of Bangladesh. European Journal of Business and Economics, 8(2). https://doi.org/10.12955/ejbe.v8i2.397
Working Paper
Arif, H. M., Mustapha, M. Z., & Jalil, A. A. (2023). Prestigious CEOs and real earnings management: The role of audit fees.
• Financial Accounting
• Intermediate Accounting
• Managerial Accounting
• Advanced Cost Accounting
• Advanced Taxation
• Accounting Theory
• Research grant of MYR 93,000 for the PhD research project awarded in 2019 by the Institute of Research Management and Services, Universiti Malaya, Malaysia.
• Board Scholarship for HSC result (2003), Barisal Board.
• Board Scholarship for SSC result (2001), Barisal Board.
Organizational Power Dynamics; Financial Reporting Quality; Family Business; Earnings Management; Audit Committee; IFRS Adoption; Audit quality.