Faculty Profile

Hasan, Mohammad Tariq

Associate Professor - AccountingEmail : tariq@bus.uiu.ac.bd

Position held, Period Associate Professor (Accounting), November, 2021 – Continuing

School of Business & Economics (SoBE)

Name of employer United International University (UIU)
Expertise IFRS, AIS, Cost & Mgt. Acc., Income Tax, Audit, Fin. Acc., Fin. modeling.
Position held, Period Assistant Professor (Accounting), January, 2012 – October, 2021

(9 years 9 months; including study leave period of 1 year 3 months)

School of Business & Economics (SoBE)

Name of employer United International University (UIU)
Position held, Period Senior Lecturer (Accounting), January, 2011 – January, 2012 (1 year)

Department of Business Administration

Name of employer East West University (EWU)
Position held, Period Lecturer (Accounting), September, 2008 – January, 2011 (2 yrs. 5 months)

Faculty of Business

Name of employer ASA University Bangladesh (ASAUB)
Position held, Period Officer – Accounts May, 2008 – August, 2008 (4 months)
Name of employer Infrastructure Development Company Limited (IDCOL)
Position held, Period Lecturer (Accounting), March, 2008 – May, 2008 (3 months)

Faculty of Business

Name of employer ASA University Bangladesh (ASAUB)
Position held, Period Officer – Internal Audit, June, 2007 – February, 2008 (9 months)
Name of employer ACI Limited (Advanced Chemical Industry)
Position held, Period Financial Analyst, October’06 – May’07  (8 months)
Name of employer Credit Rating Information & Services Limited (CRISL)

DOCTORAL THESIS

Hasan, M. T. (2020). The effect of IFRS adoption on earnings management and the moderating role of corporate governance: Evidence from Bangladesh (Item ID: 9413). Doctoral thesis, Universiti Utara Malaysia.

DOI: 10.13140/RG.2.2.31919.46247/2

Link: https://etd.uum.edu.my/9413/

Journal Article (** Scopus / Web of Science indexed publication)

**28. Hasan, M. T., Hossain, M. K., Rekabder, M. S., Molla, M. S., & Ashif, A. S. M. (2022). IFRS Adoption and Real Earnings Management in Bangladesh: The Role of Board Characteristics. Cogent Business & Management, 9(1), 1-20, 2094587.                                                                                            [Scopus; Q2; WoS]

DOI: 10.1080/23311975.2022.2094587

Link to this article: https://doi.org/10.1080/23311975.2022.2094587

**27. Miraz, M. H., Hasan, M. T., Rekabder, M. S., & Akhter, R. (2022). Trust, transaction transparency, volatility, facilitating condition, performance expectancy towards cryptocurrency adoption through intention to use. Journal of Management Information and Decision Sciences, 25(S1), 1-20. [Scopus; Q2]

Link: https://www.abacademies.org/articles/trust-transaction-transparency-volatility-facilitating-condition-performance-expectancy-towards-cryptocurrency-adoption-through-in-13097.html

26. Hasan, M. T., Miraz, M. H., Sumi, F. R., & Sarkar, S. (2021). A Blockchain Research Review. Financial Risk and Management Reviews, 7(1), 26-35.

doi: 10.18488/journal.89.2021.71.26.35.

Link: http://www.conscientiabeam.com/pdf-files/eco/89/FRMR20217(1)26-35.pdf

**25. Molla, M. S., Hasan, M. T., Miraz, M. H., Azim, M. T., and Hossain, M. K. (2021). The influence of directors’ diversity and corporate sustainability practices on firm performance: Evidence from Malaysia. Journal of Asian Finance, Economics and Business (JAFEB), 8(6), 201-212. [Scopus; Q2; WoS]

doi: 10.13106/jafeb.2021.vol8.no6.0201

Link: https://www.koreascience.or.kr/article/JAKO202115563454869.view?orgId=kodisa

**24. Hasan, M. T, Rahman, A. A., Sumi, F. R., Chowdhury, A. H. M. Y., and Miraz, M. H. (2020). The moderating role of audit quality on the relationship between IFRS adoption and earnings management: Evidence from Bangladesh. International Journal of Mechanical and Production Engineering Research and Development (IJMPERD), 10(3), 9141-9154. [Scopus; Q3]

doi: 10.24247/ijmperdjun2020868.

Link: http://www.tjprc.org/view_paper.php?id=13709

**23. Miraz, M. H., Hasan, M. T., Sumi, F. R., Sarkar, S., and Majumder, M. I. (2020). The innovation of blockchain transparency & traceability in logistic food chain. International Journal of Mechanical  and Production Engineering Research and Development (IJMPERD), 10(3), 9155-9170.

doi: 10.24247/ijmperdjun2020869 [Scopus; Q3]

Link: http://www.tjprc.org/view_paper.php?id=13710

**22. Hasan, M. T., and Rahman, A. A. (2020). The role of corporate governance on the relationship between IFRS adoption and earnings management: Evidence from Bangladesh. International Journal of Financial Research, 11(04), 329-345. [Scopus; Q4]

doi : http://doi.org/10.5430/ijfr.v11n4p329

Link:  http://www.sciedupress.com/journal/index.php/ijfr/article/view/17510

**21. Miraz, M. H., Hasan, M. T., Masum, M. H., Alam, M. M., and Sarkar, S. (2020). Factors affecting consumers intention to use blockchain based services (BBS) in the hotel industry. International Journal of Mechanical and Production Engineering Research and Development (IJMPERD), 10(3), 8891-8902. [Scopus; Q3]

doi: http://doi.org/10.24247/ijmperdjun2020846

Link: http://www.tjprc.org/view_paper.php?id=13695

**20. Masum, M. H., Hasan, M. T., Miraz, M. H., Tuhin, M. K. W., and Chowdhury, A. H. M. Y. (2020). Factors affecting the sustainability reporting: Evidence from Bangladesh. International Journal of Mechanical and Production Engineering Research and Development (IJMPERD), 10(3), 3823-3838. [Scopus; Q3]

doi: http://doi.org/10.24247/ijmperdjun2020792

Link: http://www.tjprc.org/view_paper.php?id=13630

**19. Miraz, M. H., Mohd. Sharif, K. I., Hassan, M. G., and Hasan, M. T. (2020). Factors affecting e-logistics in Malaysia: The mediating role of trust. Journal of Advanced Research in Dynamical and Control Systems (JARDCS), 12(3-special), 111-120. [Scopus; Q4]

doi: http://doi.org/10.5373/JARDCS/V12SP3/20201244.

Link: https://www.jardcs.org/abstract.php?id=3109

**18. Miraz, M. H., Hasan, M. T., Sumi, F. R., Sarkar, S., and Majumder, M. I. (2020). Understanding, supervision, strategy and acceptance effect into the blockchain employment in Malaysia. International Journal of Mechanical and Production Engineering Research and Development (IJMPERD), 10(3), 3839-3860.   [Scopus; Q3]

doi: http://doi.org/10.24247/ijmperdjun2020793

Link: http://www.tjprc.org/view_paper.php?id=13631

17. Miraz, M. H., Hye, A.K. M., Alkurtehe, K. A. M., Habib, M. M., Ahmed, S., Molla, M. S. M., and Hasan, M. T. (2020). The effect of block chain in transportation Malaysia. International supply chain Journal, 6(1), 1-10.

doi: http://doi.org/10.20545/isctj.v06.i01.02.

Link: http://www.isctj.com/ojs/index.php/raid/article/view/238

16. Hasan, M. T., Molla, M. S., and Khan, F. (2019). Effect of board and audit committee characteristics on profitability: Evidence from pharmaceutical and chemical industries in Bangladesh. Finance & Economics Review, 1(1), 64-76.

Link: https://riiopenjournals.com/index.php/finance-economics-review/article/view/25

15. Hasan, M. T., and Rahman, A. A. (2019). Conceptual framework for IFRS adoption, audit quality and earnings management: The case of Bangladesh. International Business and Accounting Research Journal, 3(1), 58-66.

Link: https://ibarj.com/index.php/ibarj/article/view/56

14. Hasan, M. T., and Rahman A. A. (2017). IFRS adoption and earnings management: a review and justification of earnings management model for developing countries. ELK’s International Journal of Finance, 8(3), 43-60.

Link: https://www.elkjournals.com/MasterAdmin/UploadFolder/IFRS-ADOPTION-AND-EARNINGS-MANAGEMENT/IFRS-ADOPTION-AND-EARNINGS-MANAGEMENT.pdf

13. Mahmud, M. T., Hasan, M. T., and Asif, A. S. M. (2014). Determinants of job satisfaction: A comparative study in the banking sector of Bangladesh. International Journal of Economic and Empirical Research 2(1), 22-28.

Link: https://econpapers.repec.org/article/ijrjournl/v_3a2_3ay_3a2014_3ai_3a1_3ap_3a22-28.htm

12. Ashif, A. S. M., Mahmud, M. T., and Hasan, M. T. (2013). AIS requirement and capacity, an understanding of AIS alignment: Evidence from Bangladesh. International Journal of Applied Research in Business Administration and Economics, 2(6), 22-31. Link:

https://www.academia.edu/35483304/AIS_Requirement_and_Capacity_an_Understanding_of_AIS_Alignment_Evidence_from_Bangladesh

11. Hasan, M. T., Enayet, U. M., and Huq, M. M. (2011-12). Credit rating: A tool for evaluating bank performance. Institute of Science & Technology, Journal on Business & Technology, 3-4(1-2). Link:

https://www.academia.edu/35483226/Credit_Rating_A_Tool_for_Evaluating_Bank_Performance

10. Fakir, M. S. I., Hasan, M. T., and Manika, C. (2011). Consumers’ attitudes toward superstores in Dhaka city: A critical study. Jagannath University Journal of Business Studies, 1(1), 147-154.

Link: https://www.academia.edu/35703709/Consumers_attitudes_toward_superstores_in_Dhaka_city_A_Critical_Study

09. Anisuzzaman, A. K. M., and Hasan, M. T. (2011). ABC system: A tool of management accounting. The Jahangirnagar Business Studies, 1(1), 113-121. Link: https://www.academia.edu/35703721/ABC_System_A_Tool_of_Management_Accounting

08. Hasan, M. T., Fakir, S. I., and Manika, C. (2011). Evaluation of auditors compliance with ISA’s: Evidence of Bangladesh. The Cost & Management, 39(1), 21-24,34. Link: https://www.researchgate.net/publication/322682309_Evaluation_of_Auditors_Compliance_with_ISA

07. Hasan, M. T., and Huq, M. M. (2010). Quantification of qualitative parameters for performance appraisal: A case study. ASA University Review, 4(2), 39-48.

Link: https://www.semanticscholar.org/paper/Quantification-of-Qualitative-Parameters-for-A-Case-Hasan-Huq/fb107af242cc1bcd5d6b7a2494da1b2cd6dadd0e

06. Hasan M. T., and Akter S. (2010). Application of activity based costing in Bangladesh. ASA University Review, 4(1), 39-48.

Link: https://www.researchgate.net/publication/322682298_Applications_of_Activity-Based_Costing_in_Bangladesh

05. Hasan, M. T., Sayem, S. M., and Huq, M. M. (2010). Participatory forest management’s contribution to alleviate poverty in Bangladesh. Journal of the Peoples University of Bangladesh, 5(1), 13-28.

Link:

https://www.academia.edu/35703770/Participatory_Forest_Managements_Contribution_to_Alleviate_Poverty_in_Bangladesh

04. Hasan, M. T., and Akter, S. (2010). Organizational views to implement ABC system in Bangladesh. The Cost & Management, 38(2), 25-27.

Link:

https://www.researchgate.net/publication/322682574_Organizational_views_to_implement_ABC_system_in_Bangladesh

03. Huq, M. M., Hasan, M. T., and Ullah, M. E. (2010). TQM and ABC in practice. The Business Review, 1(2), 137-150.

Link: https://www.researchgate.net/publication/322682379_TQM_and_ABC_in_Practice

02. Hasan, M. T., Rekabder, M. S. J., Akter, S., and Sayem, M. (2009). Basel II a challenge & an opportunity to Bangladeshi banking. ASA University Review,3(1),29-47. Link:

https://www.academia.edu/35703840/Basel_II_A_Challenge_to_and_an_Opportunity_for_Banking_in_Bangladesh

01. Saha, A., Hasan, M. T., and Jahan, I. (2009). An evaluation of capital market in Bangladesh through statistical measurement. The Bangladesh Accountant, 62(5), 48-56.

Link:

https://www.academia.edu/35704703/An_evaluation_of_Capital_market_in_Bangladesh_through_statistical_measurement

Book Chapter

  1. Miraz, M. H., Hasan, M. T., Sumi, F. R., Sarkar, S., Hossain, M. A., and Bharati, S., (2022). Blockchain-Based Agri Manufacture Industry. In U. Kose, V. B. S. Prasath, M. R. H. Mondal, P. Podder, S. Bharati (Eds.), Artificial Intelligence and Smart Agriculture Technology (1st ed.). CRC Press, Taylor & Francis, USA.

Link: https://www.routledge.com/Artificial-Intelligence-and-Smart-Agriculture-Technology/Kose-Prasath-Mondal-Podder-Bharat/p/book/9781032120799#

  1. Miraz, M. H., Hasan, M. T., Sumi, F. R., Sarkar, S., and Hossain, M. A., (2022). Industry 5.0: The Integration of Modern Technologies. In Raut, R., Krit, S.-D., & Chatterjee, P. (Eds.), Machine Vision for Industry 4.0: Applications and Case Studies (1st ed., pp.285-300). CRC Press, Taylor & Francis, USA. doi: https://doi.org/10.1201/9781003122401-14

Link: https://www.taylorfrancis.com/chapters/edit/10.1201/9781003122401-14/industry-5-0-mahadi-hasan-miraz-mohammad-tariq-hasan-farhana-rahman-sumi-shumi-sarkar-mohammad-amzad-hossain?context=ubx&refId=209dec4d-5eed-4e28-ae0a-12cebac2d787

  1. Miraz, M. H., Saleheen, F., Almunawar, M. N., Sumi, F. R., Sarkar, S., and Hasan, M. T. (2022). Factors Affecting on IoT-Based Business Management in the Post-Pandemic Period. In Ordóñez de Pablos, P., Zhang, X., & Almunawar, M. N. (Eds.), Green, Circular, and Digital Economies as Tools for Recovery and Sustainability (1st ed., pp. 66-83), IGI Global Publisher, USA. doi: https://doi.org/ 10.4018/978-1-7998-9664-7.ch004

Link: https://www.igi-global.com/chapter/factors-affecting-on-iot-based-business-management-in-the-post-pandemic-period/296665

  1. Miraz, M. H., Habib, M. M., and Hasan, M. T. (2022). Post-Pandemic Supply Chain: A Study on the F&B Retail Industry in Bangladesh. In M. M. Habib and M. A. Karim (Eds.), What to Know about Supply Chain Management (Chapter 8), Nova Business Issues: Hauppauge, NY. doi: https://doi.org/10.52305/FBAX6283

Link: https://novapublishers.com/shop/what-to-know-about-supply-chain-management/

  1. Mahmud, M.T., and Hasan, M.T. (2012). Assimilate environmental issues in the organizational governance to harmonize stakeholders’ interests. In R. K. Mandal (Ed.), International Environmental Economics: Management and Policy Issues (pp. 141-150), Discovery Publication House, New Delhi.

Link: https://www.researchgate.net/publication/351087021_Assimilate_Environmental_Issues_in_the_Organizational_Governance_to_Harmonize_Stakeholders’_Interests

 

Title of qualification awarded Doctor of Philosophy (Accounting)
“The Effect of IFRS Adoption on Earnings Management and the Moderating Role of Corporate Governance: Evidence from Bangladesh”
Name of the supervisors Professor, Dr. Azhar Abdul Rahman and Dr. Faisol Elham, TISSA-UUM
Duration 2016 – 2020, 5 years
Name of the Institution TISSA, Universiti Utara Malaysia (AACSB & EPAS Accredited), Malaysia
Title of qualification awarded MBA (AIS)
Session & Duration 2003-04 (Examination held in 2006), 1 year
Result CGPA 3.53 out of 4.00
Name of the Institution University of Dhaka, Bangladesh
Title of qualification awarded BBA (AIS)
Session & Duration 1999-2000 (Examination held in 2005), 4 years
Result CGPA 3.89 out of 4.00
Name of the Institution University of Dhaka, Bangladesh
Title of qualification awarded H.S.C.
Year of Passing and Duration 1998, 2 years
Result 1st Class (Marks 66%), Commerce
Name of the Institution & Board Adamjee Cantonment College, Dhaka
Title of qualification awarded S.S.C.
Year of Passing and Duration 1996, 10 years
Result and Group 1st Class (Marks 76%), Science
Name of the Institution & Board Dhaka Shikha Board Laboratory School and College, Dhaka

 

  1. Positioned in the Dean’s honors list for achieving a CGPA of above 3.85 in BBA.
  2. Positioned in the Dean’s merit list for achieving a GPA of 4.00 in 3rd, 4th & 7th Semester

Participator

11. Participate a 8 sessions (3 hours per session) long Training on “Basic Econometrics Using STATA”, organized by Institute of Business and Economic Research (IBER), UIU, Bangladesh in December 2020-January 2021.

10. Attend 2 (two) days training program on “Introduction to Time Series Analysis with E- views”, organized by ECOFI, UUM, Malaysia in 2017.

09. Attend a daylong workshop on “Time Series and Panel Data Analysis with E-views”, organized by TEHQEEQ Consultancy, UUM, Malaysia in 2017.

08. Participate a daylong conference on “Recent Developments in the field of Management Accounting and Corporate Reporting” organized by ICMAB in 2017.

07. Attend a daylong workshop on “Secondary data analysis using E-views” organized by International Students’ Society, UUM, Malaysia in 2016.

06. Participate as a presenter in a daylong postgraduate research symposium on “Accounting Studies” organized by TISSA-UUM, Malaysia in 2016.

05. Participate in a daylong training program on “Capacity Building on Higher Degree Research” organized by Australian Academy of Business Leadership and ULAB in 2016.

04. Attend 3 (three) days training program on “Project Finance and Financial Modeling” organized by Infrastructure Development Company Ltd. (IDCOL) in 2009.

03. Participate in 1 (one) day training program on “Rating Methodology & Perspective of Bank/NBFI’s” organized by Credit Rating Information Services Limited (CRISL) in 2008.

02. Complete a course on “English, Upper Intermediate 1 (Ielts preparation)”, from British Council in 2005.

01. Complete a course on “Computer fundamental and application software”, from Dhaka University Computer Association (DUCA) in 2001.

Facilitator

02. Conduct 2 (two) training session on “Financial Accounting & It’s recording process for ICT industry” in Insight School of Learning for ICT trainer in 2012.

01. Conduct a training session on “Time value of money and Cost of capital” in Premier Bank Ltd. for mid level management at their training institute in 2010.

Teaching expertise in Financial Accounting, Cost Accounting, Managerial Accounting, Taxation, Auditing, Accounting Information System, Consolidated Financial Reporting, Financial Modeling,

Reviewer for Book

  1. Handbook of Research on Green, Circular, and Digital Economies as Tools for Recovery and Sustainability, (2022), Three chapters, IGI Global publisher, USA.

Member or Advisor of Editorial Board

  1. Handbook of Research on Green, Circular, and Digital Economies as Tools for Recovery and Sustainability, (2022), IGI Global publisher, USA.