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Dr Pallab Biswas

Dr Pallab Biswas, Otago Business SchoolSenior 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.

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Publications

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

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

Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2022). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13040

Benjamin, S. J., Biswas, P. K., Wellalage, N. H., & Man, Y. (2022). Environmental disclosure and its relation to waste performance. Meditari Accountancy Research. Advance online publication.

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

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., & 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., 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

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

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

Benjamin, S. J., Biswas, P. K., Wellalage, N. H., & Man, Y. (2022). Environmental disclosure and its relation to waste performance. Meditari Accountancy Research. Advance online publication.

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

Biswas, P. K., Ranasinghe, D., & Tan, E. K. M. (2022). Impact of product market competition on real activity manipulation: Moderating role of managerial ability. Accounting & Finance. Advance online publication. doi: 10.1111/acfi.13040

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

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

Journal - Research Article

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

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

Kennett, H., Diaz-Rainey, I., Biswas, P. K., & Kuruppuarachchi, D. (2021). Climate transition risk in New Zealand equities. Journal of Sustainable Finance & Investment. Advance online publication. doi: 10.1080/20430795.2021.1904774

Journal - Research Article

Sattar, M., Biswas, P. K., & Roberts, H. (2021). Private firm performance: do women directors matter? Meditari Accountancy Research. Advance online publication. doi: 10.1108/MEDAR-03-2021-1233

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

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. 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 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., & 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., & 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., & 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

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

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

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

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

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

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

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

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

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

Awarded Doctoral Degree

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