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Early literacy and numeracy development among children may be the best measure of a child's well-being. The purpose of this research was to examine the impact of child factors, quality of care and household factors, and community factors in early childhood on the development of literacy and numeracy skills of children in Bangladesh.

For this study, the authors used data from Bangladesh's 2019 Multiple Indicator Cluster Survey. The association between response variables and selected covariates was examined using the chi-square test. To determine the risk factors for early child literacy and numeracy development, the authors applied two-level logistic regression models.

Among the total of under five children (n = 9,449), in general, 29.1% of the children were growing in the development early childhood literacy and numeracy in Bangladesh. Children (36–47 months), male children, children with moderate stunting, children with severe and moderate underweight status, mothers without education and primary education, and mothers from the poorest, poorer, middle and richer households were less likely than their counterparts to develop children's early literacy and numeracy skills. In contrast, women from the eastern and central regions, children who read at least 3 books, and early childhood education had higher odds of children's literacy and numeracy skills development than their counterparts.

The results from this study suggest that children's, community, quality of care and household level significant factors should be considered when trying to improve children's literacy and numeracy skills development in Bangladesh.

Malnutrition is one of the serious public health problems especially for children and pregnant women in developing countries such as Bangladesh. This study aims to identify the risk factors associated with child nutrition for both male and female children in Bangladesh.

This study was conducted among 23,099 mothers or caretakers of children under five years of age from a nationally representative survey named Bangladesh Multiple Indicator Cluster Survey, 2019. This study used chi-square test statistic for bivariate analysis and multinomial logistic regression was used to evaluate the adjusted effects of those covariates on child nutritional status.

The prevalence of severely malnourished, nourishment was higher for males than females (5.3% vs 5.1%, 77.4% vs 76.8%) while moderately malnourished were higher for females (18.1% vs 17.4%). The findings from the multinomial model insinuated that the mother’s education level, wealth index, region, early child development, mother’s functional difficulties, child disability, reading children's books and diarrhea had a highly significant effect on moderate and severe malnutrition for male children. For the female children model, factors such as mother’s education level, wealth index, fever, child disability, rural, diarrhea, early child development and reading less than three books were significant for moderate and severe malnutrition.

There is a solution to any kind of problem and malnutrition is not an exceptional health problem. So, to overcome this problem, policymakers should take effective measures to improve maternal education level, wealth status, child health.

This paper attempts to evaluate the impact of intellectual capital on bank performance in Bangladesh.

The authors analyze an unbalanced longitudinal data of 32 banks, which cover 318 observations of bank-year from 2010 to 2019. The study employs a dynamic panel model with the two-step system generalized methods of moments (SGMM).

The results show that bank performance is significantly positively affected by the intellectual capital (IC) in Bangladesh. In addition, the findings show that capital employed efficiency (CEE) is an essential determinant of bank performance rather than structural capital efficiency (SCE) and human capital efficiency (HCE) for the Bangladeshi banking sector.

This work is unique as no one has explored the impact of intellectual capital on Bangladesh's bank performance. The findings suggest that business owners, managers and policymakers who want to improve the efficiency of their organizations should spend continuously on IC and expand their investment into CEE, which includes both financial and physical resources, in order to obtain better bank performance.

The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of disclosure of KAMs by companies listed in Bangladesh, an emerging economy.

The study uses qualitative and quantitative research approaches to investigate the pattern of disclosure of KAMs and their determinants. With a sample of 447 firm-year observations from companies listed on the Dhaka Stock Exchange over 2018–2020, the study reveals industry-level, firm-level and auditor-specific characteristics that affect KAMs' communication in the new audit reporting model.

The findings suggest that significant differences exist between firms in the number and types of KAMs reported and the extent of their disclosure. The study findings also observed variations both within and across different industry sectors. Highly regulated firms disclose a greater number of KAMs, while environmentally sensitive firms are found to provide a greater detail of the issues presented as KAMs. Further, both firm size and age positively impact the number of KAMs disclosed and the extent of the disclosure provided. Big-4-affiliated auditors do not issue a significantly higher number of KAMs but deliver extensive details to their KAMs description, compared to non-Big-4 auditors. In addition, while auditors, in general, tend to issue boilerplate KAMs, Big-4 associates are found to disclose more new KAMs. However, audit fees and auditor rotation do not influence KAMs disclosure.

This study is based on two years of publicly available data. However, future studies could consider in-depth interviews to explore the motivation behind KAMs' disclosure in Bangladesh and other developing countries with similar cultural and contextual values.

These findings have substantial policy considerations for improving firms' audit quality and, thus, their financial reporting quality, with implications for national and international standard-setters, regulators and other stakeholders.

This study is one of the earliest endeavours to investigate KAMs in a context of an emerging country, such as Bangladesh, which adopted KAMs' disclosure in 2018.

This study aims to investigate whether gender diversity in audit committees affects the purchase of nonaudit services in China. Results from family and nonfamily firms are compared and the critical mass participation of females are further examined.

The sample comprises 1,834 Chinese listed companies from 2012 to 2021, among which 910 are family firms. The Heckman (1979) two-stage model is used to mitigate the potential endogeneity issue in the selection of gender diversity. Propensity score matching is also used to further alleviate the endogeneity problem in relation to family firms.

Results show a significant and negative correlation between the gender diversity in audit committees and nonaudit service fees. This association is more apparent in nonfamily than in family firms. Findings are consistent and robust to endogeneity tests and sensitivity analyses. The analysis of critical mass and symbolic participation shows that three female directors can more significantly restrain nonaudit fees than one to two females on the board.

This study contributes to literature on resource dependence theory, which posits that audit committees help enterprises establish contact with auditors, improve the company legitimacy, assist in communication and provide relevant expertise. This study also relates to agency theory, which holds that differences in the severity of types I and II agency problems between family and nonfamily firms lead to differences in auditor selection and related costs.

Extending from previous research on the relation between the gender diversity in audit committees and nonaudit fees, the present study delves into this connection within the context of China, an emerging economy. As a result, this investigation offers novel insights and expands upon current knowledge. In addition, the correlation between the gender diversity of audit committees and nonaudit fees is explored for family and nonfamily firms.

The purpose of this research is to investigate the millennial consumers’ purchasing behavior of fashion clothing brands in the spectrum of brand awareness, brand schematicity with brand consciousness and brand nationality. This study mainly considered the millennial consumers as they are the most dynamic and discerning segment when choosing a distinct fashion brand.

The study uses a well-structured questionnaire developed and distributed to 266 millennial respondents using shoping malls and university campus intercept methods. Data were analyzed by applying the structural equation modeling.

The results show that brand awareness has a mediating effect on the millennials’ purchasing behavior toward fashion clothing brands. The study also confirms the active moderation role of brand schematicity on the purchasing behavior toward fashion clothing brands.

Based on these findings, the fashion clothing retailers should aim to maximize their sales from the millennial segments by enhancing brand awareness. The schematic consumers are more engaged in the numbers of quality hints to make their choice on the fashion clothing brands. Therefore, the practitioners must consider such information, and that should be available in the fashion clothing retail outlets.

The study contributes to the existing literature of the millennials’ purchasing behavior toward the fashion clothing brands. Moreover, research on this segment related to brand awareness and brand schematicity is insufficient, and the current study may add significant value.

In comparison to other industries, the construction industry is one of the most dangerous industries. Behavior-based safety (BBS) is a common and useful technique for risk indicator processing. Almost all studies are based on the BBS checklist, but very few of them focus on the increasing dangers faced by construction workers and the important factors that lead to accidents. This research represents a risk spatiotemporal analysis and visual tracking approach based on BBS and Building Information Modeling (BIM).

After the literature review, a BBS checklist was developed. Then a survey was conducted based on the BBS checklist and the temporal evolution of risks has been completed. After that, managing the risk with the automatic rule checking (ARC) system using BIM was conducted simultaneously to develop a framework by conducting a case study.

Based on the grey clustering analysis, this work provides a temporal evolution analysis approach for dynamic analyzing BBS risk. According to the grey relational analysis (GRA) data, the main key factor of risk was the missing guardrail/handrail system. After that, a case study was performed and the system automatically warn in the preconstruction phase that the barrier is missing as the system benefits.

A systematic framework has been provided for risk analysis through which high health and safety performance outcomes can be achieved on construction projects. This study will assist design engineers in addressing the potential danger to employees during the preconstruction stage and monitoring dynamic changes in risk on any construction site.

The Asian crisis, which exploded in Thailand in July 1997 initially, spilled to the other ASEAN countries (Indonesia, Malaysia, and Philippines) and later it spreads to Korea and even crossing the continent to Russia and Brazil. The chronological pattern seems to indicate the contagious behaviour of the crisis. However, the sequential economic down‐turns that occurred in the Asia Pacific do look like a contagion effect. The idea that currency speculators contributed to the depth of the crisis is agreeable but to conclude that they are the roots of the problem would be misleading. This paper argued that the roots of the problems lie in current account deficit and loss of competitiveness, and moral hazard and over‐investment This paper also argued that the currency crisis is a symptom and not the cause of the Asian crisis.

This paper aims to examine the compliance status of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) Financial Accounting Standards-1 and Islamic Financial Services Board (IFSB) Standard-4 by Islami Bank Bangladesh Limited (IBBL), recognizing the regulatory influence for complying with AAOIFI and IFSB standards and identifying the factors influencing the compliance with these standards.

The present study used content analysis approach for investigating the compliance status. The study considered IBBL as the only sample because it is the only Islamic bank in Bangladesh which is the member of both AAOIFI and IFSB. Hence, this paper investigated the compliance status of IBBL as a member of AAOIFI and IFSB. The study examined the annual reports of 2008-2012 as these were the latest and contemporary reports in 2013 when the study was conducted. SPSS software version 22.0 was used to analyze the data. A total of 203 items under 13 categories of AAOIFI standard and 133 items under 17 categories of IFSB standard were considered. Ordinary least squares was run to test the hypotheses of the study.

The study found that IBBL on an average complied 46.31 per cent of AAOIFI and 52.50 per cent of IFSB standards during the period, and importantly, IBBL did not comply some of the categories of required disclosures. The study also observed that size, as measured by total asset and number of branches, has a significant influence on compliance with IFSB standard, but not AAOIFI. The findings of the study depicted that IBBL did not reasonably recognize the importance of complying with AAOIFI and IFSB standards. Poor compliance or non-compliance with AAOIFI and IFSB accounting and reporting standards by IBBL exposed that the bank is not efficient in managing Shari`ah compliance risks, operational risks and transparent financial reporting. Therefore, recognition of the Shari`ah standards by the respective IFIs and a “regulatory push” is vital for improving the level of compliance with these standards.

The study considered IBBL as the only sample of the study because it is the only Islamic bank in Bangladesh which holds the membership of both AAOIFI and IFSB. The fiscal years 2008-2012 only were selected to evaluate the compliance status of the AAOIFI and IFSB standards in preparation and presentation of the financial statements of IBBL for comparative analysis because IFSB standard for accounting and disclosure was formulated in 2007; hence, the study could not evaluate the compliance status before 2008.

The study will help IBBL in identifying their limitations in complying AAOIFI and IFSB standards and also the regulators in designing the accounting and reporting frameworks in regulating Islamic banks in Bangladesh. The study would help IBBL in identifying the reasons for non-compliance, how improvement in compliance level may help the bank in mitigating Shari`ah compliance and operational risk and how new legal and institutional framework may improve the level of compliance with those standards.

The study observed that the AAOIFI and IFSB standards were set for increasing the level of Shari`ah compliance, but the compliance status showed that different classes of accounting and reporting were ignored from compliance by IBBL. This study will benefit the stakeholders in choosing a Shari`ah-compliant bank.

This is a unique study which considered both AAOIFI and IFSB accounting and reporting standards in evaluating the reporting compliance status of an Islamic bank and identified the influence of reporting compliance on managing Shari`ah compliance risks, operational risks and transparency. This study expects to instigate the Islamic banks in complying accounting and reporting standards for being Shari`ah-compliant.

This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems.

Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi‐variate, and multi‐variate techniques of statistics were used to test three research questions.

The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non‐financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost‐benefit perspective and a lack of management support.

The findings suggest many companies are using a dashboard of financial and non‐financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC.

There have been recent calls for more in‐depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.