Bangladesh Army International University of Science and Technology

Cumilla, Bangladesh

BAIUST

Dr. Aklima Akter

Lecturer (Accounting), Department of Business Administration

aklima.dba@baiust.ac.bd

Accounting, Auditing, Earnings management, Corporate governance, Sustainability accounting, Intellectual capital, Firm risk & performance, Systematic review.

Doctor of Philosophy (PhD),  2025

Emphasis on Accounting

Putra Business School, Malaysia

Institution Accreditation: 1st AACSB in Malaysia

Master of Business Administration  (MBA), 2018

Emphasis on Business Administration with thesis

University of International Business and Economics, Beijing, China

Institution Accreditation: Triple Crown Accreditation (AACSB, EQUIS, and AMBA)

Master of Business Administration (MBA), 2013 (Exam held in 2015)

Emphasis on Accounting & Information Systems

Comilla University, Cumilla, Bangladesh

Bachelor of Business Administration (BBA), 2012 (Exam held in 2014)

Emphasis on Accounting & Information Systems

Comilla University, Cumilla, Bangladesh

Assistant Professor, 01/05/20 – 30/03/2026

Department of Business Administration,

Port City International University, Chattogram, Bangladesh.

Senior Lecturer, 01/01/2024 – 30/04/2025

Department of Business Administration,

Port City International University, Chattogram, Bangladesh.

Lecturer, 01/01/2018 – 31/12/2023

Department of Business Administration,

Port City International University, Chattogram, Bangladesh.

Publications

Akter, A.; Yusoff, W.F.W; and Hamid, M.A.A. (2024), “The moderating role of board diversity on the relationship between ownership structure and real earnings management”, Asian Journal of Accounting Research, published by Emerald Group Publishing, UK on behalf of the Universitas Airlangga, Indonesia. (Indexed in Scopus-Q2, ABDC-C, ABS-1).

Available at: https://www.emerald.com/insight/content/doi/10.1108/ajar-10-2022-0307/full/html

Majumder, M.T.H.; Ruma, I.J., and Akter, A. (2023). “Does intellectual capital affect bank performance? Evidence from Bangladesh”, LBS Journal of Management & Research, published by Emerald Group Publishing, UK on behalf of Lal Bahadur Shastri Institute of Management, India. (Indexed in Google Scholar). Available at: https://www.emerald.com/insight/content/doi/10.1108/LBSJMR-05-2022-0016/full/html

Uddin, M.J.; Majumder, M.T.H.; and Akter, A. (2022). “Do the diversification of income and assets spur bank profitability in Bangladesh? A dynamic panel data analysis”, Vilakshan – XIMB Journal of Management, Vol. 19 No. 2, pp. 177-194, published by Emerald Group Publishing, UK on behalf of Xavier Institute of Management, Xavier University, Bhubaneswar India. (Indexed in Google Scholar). Available at: https://www.emerald.com/insight/content/doi/10.1108/XJM-01-2021-0023/full/html

Akter, A.; Yusoff, W.F.W; and Hamid, M.A.A. (2021). “Earnings Management: A Review on Family Ownership”, Empirical Economics Letters, Vol. 20 No. 1, pp. 119-131. (Indexed in ABDC-C, ERA). Available at: http://www.eel.my100megs.com/volume-20-number-1.htm

Majumder, M.T.H.; Li, Xiaojing; Akter, A. and Begum, M. (2019). “Corporate Attributes and Corporate Social Disclosures: A Meta-Analytical Review”, International Journal of Law and Management, published by Emerald Group Publishing, UK (Indexed in Web of Science (WoS), Scopus-Q3, ABDC-C, ERA). Available at: https://www.emerald.com/insight/content/doi/10.1108/IJLMA-02-2018-0023/full/html

Akter, A.; Majumder, M.T.H. and Uddin, M.J. (2018). “Do capital regulations and risk-taking behavior affect bank performance? Evidence from Bangladesh”, Asian Economic and Financial Review, Vol. 8, No. 8, pp. 1042-1074, published by Asian Economic and Social Society, Pakistan (Indexed in Scopus, ABDC-C, ERA). Available at:  http://www.aessweb.com/journals/August2018/5002/4246

Majumder, M.T.H.; Akter, A. and Li, Xiaojing (2017). “Corporate Governance and Corporate Social Disclosures: A Meta-Analytical Review”, International Journal of Accounting and Information Management, Vol. 25 No. 4, pp.434-458, published by Emerald Group Publishing, UK (Indexed in Web of Science (WoS), Scopus-Q2, ABDC-B, ABS-2). Available at: https://www.emerald.com/insight/content/doi/10.1108/IJAIM-01-2017-0005/full/html

Akter, A. (2016). “Financial Diagnosis Using CAMEL Model: Public versus Private Banks in Bangladesh”, American Journal of Trade and Policy, Vol. 3 No. 3, pp. 93-100, published by Asian Business Consortium, Bangladesh. (Indexed in Google Scholar). Available at: https://doi.org/10.18034/ajtp.v4i1.415

Uddin, M.J.; Chowdhury, M.M.; Yasmin, M. & Akter, A. (2016). “Job Satisfaction of the Employees of the General Insurance Companies in Bangladesh”, Global Disclosure of Economics and Business, Vol. 5 No. 1, pp. 7-18, published by Asian Business Consortium, Bangladesh, (Indexed in Google Scholar). Available at: https://doi.org/10.18034/gdeb.v5i1.124

Akter, A. (2013). “Future Prospects of multi-level marketing in Bangladesh”, Journal of Management and Science, Vol. 3 No. 1, pp. 77-87. (Indexed in Google Scholar).

Available at: https://jmseleyon.com/index.php/jms/article/view/218

Akter, A.; Majumder, M.T.H. and Rahman, M.M. (2012). “Green Banking-A New Dimension”, Journal of Management and Science, Vol. 02, No. 04, pp. 62-66. (Indexed in Google Scholar).

Available at: https://jmseleyon.com/index.php/jms/article/view/358