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
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
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
Journal - Research Article
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
Journal - Research Article
Mayapada, A. G., Biswas, P. K., & Roberts, H. (2023). Economic consequences of new accounting standards in UK charities. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13216
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
Journal - Research Article
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
Journal - Research Article
Biswas, P. K., Bala, S. K., & Mandal, P. (2023). Audit committee diligence: Do independent directors matter? Accounting Research Journal. Advance online publication. doi: 10.1108/ARJ-09-2021-0278
Journal - Research Article
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
Journal - Research Article
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
Journal - Research Article
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
Journal - Research Article
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
Journal - Research Article
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
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
Journal - Research Article
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
Journal - Research Article
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].
Conference Contribution - Verbal presentation and other Conference outputs
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
Journal - Research Article
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
Journal - Research Article
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
Journal - Research Article
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
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
Journal - Research Article
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].
Conference Contribution - Verbal presentation and other Conference outputs
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].
Conference Contribution - Verbal presentation and other Conference outputs
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
Conference Contribution - Published proceedings: Abstract
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
Journal - Research Article
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
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
Journal - Research Article
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
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
Journal - Research Article
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/
Conference Contribution - Published proceedings: Full paper
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
Conference Contribution - Published proceedings: Abstract
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 - Published proceedings: Abstract
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.
Conference Contribution - Verbal presentation and other Conference outputs
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.
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.
Conference Contribution - Verbal presentation and other Conference outputs
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 - Published proceedings: Full paper
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
Journal - Research Article
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
Chapter in Book - Research
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
Journal - Research Article
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
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.
Journal - Research Article
Biswas, P. K. (2012). Corporate governance guidelines in Bangladesh: Some observations. Cost & Management, XL(4), 5-9.
Journal - Research Article
Biswas, P. K. (2012). Corporate governance in emerging countries: A case study of Bangladesh (PhD). University of Western Australia, Perth, Australia.
Awarded Doctoral Degree