Research
Capital Market; Sustainable Finance; Climate-Change; Carbon Emissions and Assurance; Sustainability and Assurance; Biodiversity; Corporate Governance; Machine Learning
Selected Research
Bose, S., Minnick, K., & Shams, S. (2021). Does Carbon Risk Matter for Corporate Acquisition Decisions?. Journal of Corporate Finance 70(5), 1-24. https://doi.org/10.1016/j.jcorpfin.2021.102058
Bose, S., Edwin, L., Minnick, K., Schorno, P., & Shams, S. (2025). Does Carbon Risk Influence Stock Price Crash Risk?. Journal of Business Finance and Accounting 52(5), 2111-2144. https://doi.org/10.1111/jbfa.12851
Bose, S., Cahan, S., Dhole, S., & Mishra, S. (2025). Does Customer Focus Influence Firms' Climate-Change Reporting Decisions? The Role of Market-Driven Corporate Culture. Journal of Business Finance and Accounting. https://doi.org/10.1111/jbfa.12841
Saha, A., Bose, S., & Lobo, G. (2025). Does Commitment to Operational Sustainability Pay Off? International Evidence. The British Accounting Review. https://doi.org/10.1016/j.bar.2025.101782
Bose, S., Shams, S. Ali, S., Mamun, A. A., & Chang, M. (2024). Economic Policy Uncertainty, Carbon Emissions and Firm Valuation: International Evidence. The British Accounting Review 56(6), 1-26. https://doi.org/10.1016/j.bar.2024.101453
Khan, H. Z., Bose, S., Mollik, A. T., & Harun, H. (2021). “Green Washing” or “Authentic Effort”? An Empirical Investigation of the Quality of Sustainability Reporting by Banks. Accounting, Auditing & Accountability Journal 34(2), 338-369. https://doi.org/10.1108/AAAJ-01-2018-3330
Ali, M. J., Baghdadi, G., & Bose, S. (2025). Does Board Co-Option Affect Corporate Tax Avoidance?. The British Accounting Review, 1-26. https://doi.org/10.1016/j.bar.2025.101768
Bose, S., Podder, J., & Biswas, K. K. (2017). Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy. The British Accounting Review 49(4), 429-444. http://dx.doi.org/10.1016/j.bar.2016.11.001
Banerjee, P., Bose, S., Dhole, S., & Truong, C. (2025). Greening up their Act: Corporate Carbon Emissions Reduction in Response to Political Risk. Energy Economics 150, 1-24. https://doi.org/10.1016/j.eneco.2025.108847
Peer-reviewed and completed scholarly research outputs.
Bose, S., Khan, H. Z., & Yu, C. (2026). Do Mandatory Contributions to a Climate Risk Fund Affect Firm Performance? Evidence from a Country Highly Vulnerable to Climate Risk?. Journal of International Accounting Research.
Lee, K., Biswas, K., Bian, Y., & Bose, S. (2026). Artificial Intelligence (AI) Initiatives and Financial Distress: The Role of Resource Reallocation Capabilities and Industry Velocity. Academy of Management Proceedings.
Bose, S., Balatbat, M., & Green, W. (2026). Towards Credible GHG Reporting: The Role of GHG Assurance and Assurance Providers in Firm Valuation. Abacus - A Journal of Accounting, Finance and Business Studies, 1-60. https://doi.org/10.1111/acfi.12801
Bose, S., Chia, M., & Rahman, M. L. (2026). The Asymmetric Impact of Oil Price Demand and Supply Shocks on Financial Constraints. Journal of International Financial Markets, Institutions and Money.
Bose, S., Ali, M. J., Shams, S., & Miah, S. (2026). Does Continuous Disclosure Improve Investment Efficiency? Evidence from a Unique Regulatory Setting. Abacus - A Journal of Accounting, Finance and Business Studies.
Bose, S., Zaman, R., Akhtaruzzaman, M., & Abbassi, W. (2025). Global Cybersecurity, Cyber Risks and Firm Value: International Evidence. The International Journal of Accounting, 1-31. https://doi.org/10.1142/S1094406025420077
↗ View PaperBose, S. (Listed Co-Author, GBD 2023 Causes of Death Collaborators) (2025). Global Burden of 292 Causes of Death in 204 Countries and Territories and 660 Subnational Locations, 1990–2023: A Systematic Analysis for the Global Burden of Disease Study 2023. The Lancet 406(10513), 1811-1872. https://doi.org/ 10.1016/S0140-6736(25)01917-8
↗ View PaperBose, S., Biswas, K., Ali, M. J., & Saha, A. (2025). Do Investment Opportunities Influence Private Firms' Performance? International Evidence from developing Countries. Journal of Accounting Literature 47(5), 352-387. https://doi.org/10.1108/JAL-08-2023-0149
↗ View PaperBose, S., Cahan, S., Dhole, S., & Mishra, S. (2025). Does Customer Focus Influence Firms' Climate-Change Reporting Decisions? The Role of Market-Driven Corporate Culture. Journal of Business Finance and Accounting. https://doi.org/10.1111/jbfa.12841
↗ View PaperLee, C. H., & Bose, S. (2025). CEO Turnover in Family Firms: The Corporate Transparency Perspective. China Accounting and Finance Review 27(2), 275-307. https://doi.org/10.1108/CFAR-12-2022-0128
↗ View PaperArian, A., Bose, S., Karoui, L., & Shams, S. (2025). From Crisis to Stability: How CSR Shielded Firms during COVID-19 Pandemic. International Review of Economics and Finance 103, 1-27. https://doi.org/10.1016/j.iref.2025.104470
↗ View PaperBose, S., Sobhan, A., Dey, S. K., & Anwaruzzaman, M. (2025). Do Firms Walk the Talk: How Integrated Reporting Quality and Integrated Thinking Influence Multiple-Capital Performance. Journal of Accounting Literature 47(5), 702-733. https://doi.org/10.1108/JAL-09-2025-0468
↗ View PaperBose, S., & Hossain, S. (2025). A Cross-Country Study of the Impact of Ownership Structure on the Voluntary Audit Decisions of Private Entities in Developing Countries. Accounting and Finance 65(4), 4006-4038. https://doi.org/10.1111/acfi.70060
↗ View PaperBanerjee, P., Bose, S., Dhole, S., & Truong, C. (2025). Greening up their Act: Corporate Carbon Emissions Reduction in Response to Political Risk. Energy Economics 150, 1-24. https://doi.org/10.1016/j.eneco.2025.108847
↗ View PaperBose, S., Boubaker, S., Daradkeh, H., & Shams, S. (2025). From the Executive Suite to the Environment: How CEO Power Affects Climate Change Disclosures?. Journal of International Financial Markets, Institutions and Money 100, 1-28. https://doi.org/10.1016/j.intfin.2025.102140
↗ View PaperBose, S., Edwin, L., Minnick, K., Schorno, P., & Shams, S. (2025). Does Carbon Risk Influence Stock Price Crash Risk?. Journal of Business Finance and Accounting 52(5), 2111-2144. https://doi.org/10.1111/jbfa.12851
↗ View PaperAli, M. J., Baghdadi, G., & Bose, S. (2025). Does Board Co-Option Affect Corporate Tax Avoidance?. The British Accounting Review, 1-26. https://doi.org/10.1016/j.bar.2025.101768
↗ View PaperHossain, A., Bose, S., & Shamsuddin, A. (2025). Do Integrated Reporting Readability and Tone Convey Value Relevant Information? International Evidence. Journal of Contemporary Accounting & Economics 63(2), 2503-2555. https://doi.org/10.1016/j.jcae.2025.100488
↗ View PaperDey, S., Bose, S., Luo, L., & Shams, S. (2025). Impact of Corporate Climate Change Performance on Information Asymmetry: International Evidence. Journal of International Accounting Research 24(1), 13-45. https://doi.org/10.2308/JIAR-2022-057
↗ View PaperSaha, A., Bose, S., & Lobo, G. (2025). Does Commitment to Operational Sustainability Pay Off? International Evidence. The British Accounting Review. https://doi.org/10.1016/j.bar.2025.101782
↗ View PaperSaha, A., Bose, S., & Khan, H. Z. (2025). Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting. Accounting in Europe 22(2), 232-266. https://doi.org/10.1080/17449480.2024.2364654
↗ View PaperIslam, F., Bose, S., Ying, S., & Shams, S. (2025). From Corporate Emissions to Financial Statements: Understanding Accounting Conservatism in the Wake of Carbon Risks. Journal of Contemporary Accounting & Economics 21(3), 1-24. https://doi.org/10.1016/j.jcae.2025.100500
↗ View PaperBose, S., Shams, S. Ali, S., Mamun, A. A., & Chang, M. (2024). Economic Policy Uncertainty, Carbon Emissions and Firm Valuation: International Evidence. The British Accounting Review 56(6), 1-26. https://doi.org/10.1016/j.bar.2024.101453
↗ View PaperBose, S., Lim, E., Minnick, K., & Shams, S. (2024). Do Foreign Institutional Investors Influence Corporate Climate Change Disclosure Quality? International Evidence. Corporate Governance: An International Review 32(2), 322-347. https://doi.org/10.1111/corg.12535
↗ View PaperSobhan, A., Bose, S., Miah, S., & Razzaque, R. (2024). Does Certification of Corporate Governance Compliance Pay Off? Evidence from a Unique Regulatory Settings. Corporate Governance: An International Review 32(4), 670-702. https://doi.org/10.1111/corg.12563
↗ View PaperShams, S., Bose, S., Gunasekarage, A., & Velayutham, E. (2024). Does Continuous Disclosure Affect the Market Reaction to Acquisition Announcements?. Pacific-Basin Finance Journal 88, 1-19. https://doi.org/10.1016/j.pacfin.2024.102540
↗ View PaperBiswas, K. K., Bose, S., Shams, S., Dann, C., & Brown, A. (2024). Student Satisfaction and University Enrollments: Does the Urban or Regional Status of Australian Higher Education Institutions Matter?. American Business Review 27(2), 1-24. https://doi.org/10.37625/abr.27.2.798-818
↗ View PaperFerdous, L. T., Bose, S., Shams, S., & Azizkhani, M. (2024). Does CEO Age Matter in Auditor Choice and Audit Pricing? The Role of CEO Dominance. Journal of Accounting Literature, 1-31. https://doi.org/10.1108/JAL-09-2023-0169
↗ View PaperAl Rabab's, E. A., Rashid, A., Shams, S., & Bose, S. (2024). Corporate Carbon Performance and Firm Risk: Evidence from Asia-Pacific Countries. Journal of Contemporary Accounting & Economics 20(2), 1-25. https://doi.org/10.2308/JIAR-2022-049
↗ View PaperBose, S., & Hossain, A. (2024). Does Integrated Report Quality Matter for Supplier Financing?. Journal of International Accounting Research 23(2), 1-31. https://doi.org/10.2308/JIAR-2022-049
↗ View PaperBose, S., Khan, H. Z., & Bakshi, S. (2024). Determinants and Consequences of Sustainable Development Goals (SDGs) Disclosure. Journal of Cleaner Production 434, 1-19. https://doi.org/10.1016/j.jclepro.2023.140021
↗ View PaperAhsan, A. F. M., Bose, S., & Ali, M. J. (2024). Does Islamic Religiosity Influence Professional Accountants’ Judgments? Evidence from Global Convergence of IFRS. Advances in Accounting 64(1), 1-14. https://doi.org/10.1016/j.adiac.2023.100723
↗ View PaperShams, S., Bose, S., & Sheikhbahaei, A. (2024). Pricing Media Sentiment: Evidence from Global Mergers and Acquisitions. Pacific-Basin Finance Journal 86, 1-31. https://doi.org/10.1016/j.pacfin.2024.102447
↗ View PaperBose, S., Clarkson, P., & Richardson, G. (2024). Valuation Implications of Mandatory CSR Expenditure in India. Abacus - A Journal of Accounting, Finance and Business Studies 60(1), 91-129. https://doi.org/10.1111/abac.12299
↗ View PaperBose, S., Burns, N., Minnick, K., & Shams, S. (2023). Climate-Linked Compensation, Societal Values and Climate Change Impact: International Evidence. Corporate Governance: An International Review 31(5), 759-785. https://onlinelibrary.wiley.com/doi/abs/10.1111/corg.12504
↗ View Paper(2023). Does Earnings Quality Influence Corporate Social Responsibility Performance? Empirical Evidence on the Causal Link. Abacus - A Journal of Accounting, Finance and Business Studies 59(2), 493-540. https://onlinelibrary.wiley.com/doi/10.1111/abac.12286
↗ View PaperHossain, A., Bose, S., & Shamsuddin, A. (2023). Diffusion of Integrated Reporting, Insights, and Potential Avenues for Future Research. Accounting & Finance 63(2), 2503-2555. https://doi.org/10.1111/acfi.12981
↗ View PaperDaradkeh, H., Shams, S., Bose, S., & Gunasekarage, A. (2023). Does Managerial Ability Matter for Corporate Climate Change Disclosures?. Corporate Governance: An International Review 31(1), 83-104. https://doi.org/10.1111/corg.12436
↗ View PaperBiswas, K., Bose, S., Chang, M., & Shams, S. (2023). Determinants and Consequences of Student Satisfaction in Australian Universities: Evidence from QILT Surveys. Accounting & Finance 63(2), 1821-1850. https://doi.org/10.1111/acfi.12930
↗ View PaperBose, S., & Khan, H. Z. (2022). Sustainable Development Goals (SDGs) Reporting and the Role of Country-Level Institutional Factors: An International Evidence. Journal of Cleaner Production 335, 1-13. https://doi.org/10.1016/j.jclepro.2021.130290
↗ View PaperBose, S., Hossain, S., Sobhan, A., & Handley, K. (2022). Does Female Participation in Strategic Decision-Making Roles Matter for Corporate Social Responsibility Performance?. Accounting & Finance 62(3), 4109-4156. https://doi.org/10.1111/acfi.12918
↗ View PaperBose, S., Shams, S., Ali, M. J., & Mihret, D. (2022). COVID-19 Impact, Sustainability Performance and Firm Value: International Evidence. Accounting & Finance 62(1), 597-643. https://doi.org/10.1111/acfi.12801
↗ View PaperShams, S., Bose, S., & Gunasekarage, A. (2022). Does Corporate Tax Avoidance Promote Managerial Empire Building?. Journal of Contemporary Accounting & Economics 18(1), 1-27. https://doi.org/10.1016/j.jcae.2021.100293
↗ View PaperLee, C. H., & Bose, S. (2021). Do Family Firms Engage in Less Tax Avoidance than Non-Family Firms? The Corporate Opacity Perspective. Journal of Contemporary Accounting & Economics 17(2), 1-22. https://doi.org/10.1016/j.jcae.2021.100263
↗ View PaperBose, S., Minnick, K., & Shams, S. (2021). Does Carbon Risk Matter for Corporate Acquisition Decisions?. Journal of Corporate Finance 70(5), 1-24. https://doi.org/10.1016/j.jcorpfin.2021.102058
↗ View PaperKim, S., Saha, A., & Bose, S. (2021). Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms. Accounting & Finance 61(1), 2539-2575. https://doi.org/10.1111/acfi.12675
↗ View PaperBose, S., Ali, M. J., Hossain, S., & Shamsuddin, A. (2021). Does CEO–Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?. Journal of Business Ethics 179(3), 819-847. https://doi.org/10.1007/s10551-021-04871-8
↗ View PaperBose, S., Khan, H. Z., & Monem, R. M. (2021). Does Green Banking Performance Pay Off? Evidence from a Unique Regulatory Setting in Bangladesh. Corporate Governance: An International Review 29(2), 162-187. https://doi.org/10.1111/corg.12349
↗ View PaperSaha, A., & Bose, S. (2021). Do IFRS Disclosure Requirements Reduce the Cost of Capital? Evidence from Australia. Accounting & Finance 61(3), 4669-4701. https://doi.org/10.1111/acfi.12744
↗ View PaperKhan, H. Z., Bose, S., Mollik, A. T., & Harun, H. (2021). “Green Washing” or “Authentic Effort”? An Empirical Investigation of the Quality of Sustainability Reporting by Banks. Accounting, Auditing & Accountability Journal 34(2), 338-369. https://doi.org/10.1108/AAAJ-01-2018-3330
↗ View PaperKhan, H. Z., Bose, S., Sheehy, B., & Quazi, A. (2021). Green Banking Disclosure, Firm Value and the Moderating Role of a Contextual Factor: Evidence from a Distinctive Regulatory Setting. Business Strategy and the Environment. https://doi.org/10.1002/bse.2832
↗ View PaperRashid, A., Shams, S., Bose, S., & Khan, H. (2020). CEO Power and Corporate Social Responsibility (CSR) Disclosure: Does Stakeholder Influence Matter?. Managerial Auditing Journal 35(9), 1279-1312. https://doi.org/10.1108/MAJ-11-2019-2463
↗ View PaperBose, S., Saha, A., & Abeysekera, I. (2020). The Value Relevance of Corporate Social Responsibility Expenditure: Evidence from Regulatory Decisions. Abacus - A Journal of Accounting, Finance and Business Studies 56(4), 455-494. https://doi.org/10.1111/abac.12207
↗ View PaperKhan, H. Z., Bose, S., & Johns, R. (2020). Regulatory Influences on CSR Practices within Banks in an Emerging Economy: Do Banks Merely Comply?. Critical Perspectives on Accounting 71, 1-20. https://doi.org/10.1016/j.cpa.2019.102096
↗ View PaperOvi, N., Bose, S., Gunasekarage, A., & Shams, S. (2020). Do the Business Cycle and Revenue Diversification Matter for Banks’ Capital Buffer and Credit Risk: Evidence from ASEAN Banks. Journal of Contemporary Accounting & Economics 16(1), 1-19. https://doi.org/10.1016/j.jcae.2020.100186
↗ View PaperBose, S., Khan, H. Z., Rashid, A., & Islam, S. (2018). What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective. Asia Pacific Journal of Management 35(2), 501-527. https://link.springer.com/article/10.1007/s10490-017-9528-x
↗ View PaperBose, S., Podder, J., & Biswas, K. K. (2017). Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy. The British Accounting Review 49(4), 429-444. http://dx.doi.org/10.1016/j.bar.2016.11.001
↗ View PaperBose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion. Journal of Contemporary Accounting & Economics 13(3), 263-281. https://doi.org/10.1016/j.jcae.2017.09.006
↗ View PaperBose, S., Bhattacharyya, A., & Islam, S. (2016). Dynamics of Firm-Level Financial Inclusion: Empirical Evidence from an Emerging Economy. Journal of Banking and Finance Law and Practice 27(1), 47-68. https://openresearch.newcastle.edu.au/articles/journal_contribution/Dynamics_of_firm-level_financial_inclusion_empirical_evidence_from_an_emerging_economy/29007479
↗ View PaperRefereed conference proceedings and presentations.
(2026). 2026 JBFA Capital Market Research Conference.
Articles, commentary, and public-facing writing.
Austaxpolicy
2025
The Conversation
2024
Contributions published in edited volumes and books.
Bose, S., & Bakshi, S. (2026). From Automation to Strategy: The Transformative Role of Generative AI in Financial Auditing. United Kingdom: Springer. (APSA RANK: A).
Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big Data, Data Analytics, and Artificial Intelligence in Accounting: An Overview. United Kingdom: Edward Elgar Publishing. (APSA RANK: A).
Editorial and peer-review service.
Accounting and Finance [AF] ABDC: A
Accounting, Auditing & Accountability Journal [AAAJ] ABDC: A*
British Accounting Review [BAR] ABDC: A*
Contemporary Accounting Research [CAR] ABDC: A*
Abacus ABDC: A
Accounting & Finance [AF] ABDC: A
Accounting Research Journal [ARJ] ABDC: A
Accounting and Business Research [ABR] ABDC: A
Advances in Accounting [AIA] ABDC: A
Australian Accounting Review [AAR] ABDC: A
International Journal of Auditing [IJA] ABDC: A
Journal of Accounting Literature [JAL] ABDC: A
Journal of Accounting in Emerging Economies [JAEE] ABDC: A
Journal of Accounting and Public Policy [JAAP] ABDC: A*
Journal of Business Finance and Accounting [JBFA] ABDC: A*
Journal of Contemporary Accounting & Economics [JCAE] ABDC: A
Journal of International Accounting Research [JIAR] ABDC: A
Managerial Auditing Journal [MAJ] ABDC: A
Meditari Accountancy Research [MAR] ABDC: A
Sustainability Accounting, Management & Policy Journal [SAMPJ] ABDC: A
The International Journal of Accounting [TIJA] ABDC: A
European Journal of Finance [EJF] ABDC: A
Finance Research Letters [FRL] ABDC: A
Global Finance Journal [GFJ] ABDC: A
International Review of Financial Analysis [IRFA] ABDC: A
Journal of Banking and Finance [JBF] ABDC: A*
Journal of International Financial Management & Accounting [JIFMA] ABDC: A
Journal of International Financial Markets, Institutions & Money [JIFMIM] ABDC: A
Pacific-Basin Finance Journal [PBFJ] ABDC: A
Research in International Business & Finance [RIBF] ABDC: A
Energy Economics [ENEECO] ABDC: A*
Energy Economics [ENEECO] ABDC: A*
Journal of Economic Behavior and Organization [JEBO] ABDC: A*
Asia-Pacific Journal of Management [APJM] ABDC: A
Australian Journal of Management [AJM] ABDC: A
British Journal of Management [BJM] ABDC: A
Business & Society [BS] ABDC: A
Business Strategy & the Environment [BSE] ABDC: A
Corporate Governance: An International Review [CGIR] ABDC: A
Journal of Business Ethics [JBE] ABDC: A
Journal of Business Research [JBR] ABDC: A
Journal of Environmental Management [JEMA] ABDC: A
Journal of International Business Studies [JIBS] ABDC: A*
Journal of Management Studies [JMS] ABDC: A*
Management Science [MS] ABDC: A*
Journal-based research outputs listed separately.
(2025). Journal of Business Finance & Accounting [JBFA].
(2025). Accounting, Auditing & Accountability Journal [AAAJ] [.
(2025). Journal of Corporate Finance [JCF].
Current research in progress and ongoing work.