Jahidur Rahman, Ph.D.

Educational Background

PhD in Accountancy. City University of Hong Kong. 2016
MBA in Business Management. Ritsumeikan Asia Pacific University, Japan. 2013
MBA in Accounting. University of Dhaka, Bangladesh. 2003
BBA in Accounting. University of Dhaka, Bangladesh. 2002

Professional Qualification

  • Certified Public Accountant (CPA) from CPA Australia

Teaching Courses

  • ACCT 2200: Principles of Accounting I
  • ACCT 2210: Principles of Accounting II
  • ACCT 3210: Intermediate Accounting I
  • ACCT 3210: Intermediate Accounting II
  • ACCT 4990: Auditing Financial Statements
  • ACCT 4998: Senior Thesis (Accounting Major)
  • FIN 4998: Senior Thesis (Finance Major)
  • FIN3220: Financial Statements Analysis

Biography

Md. Jahidur Rahman has earned a PhD in Accountancy from the City University of Hong Kong, an MBA in Business Management from Ritsumeikan Asia Pacific University, Japan, an MBA from the University of Dhaka, Bangladesh and is a Certified Public Accountant (CPA, Australia). Presently an Assistant Professor at the College of Business and Public Management at Wenzhou-Kean University, China, his previous teaching affiliation includes the City University of Hong Kong (Additional responsibilities as PhD student).

Research Interests

  • Audit Market
  • Audit Quality
  • Capital Market

Work Experience

  • Instructor (additional responsibility as PhD student). Department of Accountancy. City University of Hong Kong. 2013-2016
  • Graduate Teaching Assistant. Ritsumeikan Asia Pacific University, Japan. 2012-2013
  • Assistant Professor of Accounting. Ahsanullah University of Science & Technology, Bangladesh. 2007-2011
  • Lecturer of Accounting. Ahsanullah University of Science & Technology, Bangladesh. 2004-2007
  • Assistant Director of Students’ Welfare. University of Science & Technology, Bangladesh. 2007-2009
  • Assistant Proctor (Hostel-in-charge). University of Science & Technology, Bangladesh. 2009-2011
  • Assistant Manager (Accounts and Finance). RBSR Fashions Ltd. Bangladesh. December 2003 to November 2004

Recent Publications

Rahman, M. J., & Marjerison, R. K. (2021). Monopolistic Business Practices: Opportunities for Entrepreneurs? The Case of the Big Four Accounting Firms. In Entrepreneurial Innovation for Securing Long-Term Growth in a Short-Term Economy(pp. 16-31). IGI Global. DOI: 10.4018/978-1-7998-3568-4.ch002 (Book Chapter)

Cahan, S., Lam, B. M., Li, L. Z., & Rahman, M. J. (2021). Information environment and stock price synchronicity: Evidence from auditor characteristics. International Journal of Auditing. https://doi.org/10.1111/ijau.12221

Rahman, J. M., Jia Lantian and Sultana Rakiba (2021). Business strategy and systematic risk: Evidence from China. Journal of Corporate Accounting & Finance. Wiley Periodicals LLC. https://doi.org/10.1002/jcaf.22514

Rahman, J. M., & Liu, R. (2021). Value relevance of accounting information and stock price reaction: Empirical evidence from China. Available at SSRN 3851582. DOI: http://dx.doi.org/10.24818/jamis.2021.01001

Rahman, M. J., & Wu, T. (2021). Volatility of other comprehensive income and audit fees: evidence from China. International Journal of Disclosure and Governance18(1), 1-15. https://link.springer.com/article/10.1057/s41310-020-00100-2

Rahman, J. M., & Yilun, L. (2021). Firm Size, Firm Age, and Firm Profitability: Evidence from China. Journal of Accounting, Business and Management28(1), 101-115. Available at SSRN: https://ssrn.com/abstract=3867566

Rahman, J. M., & Xiong, N. (2021). Real Earnings Management Through Sales Manipulation and Firm Performance: Evidence from China. Accountancy Business and the Public Interest. http://dx.doi.org/10.2139/ssrn.3851575

Rahman, J. M., & Leqi, L. I. (2021). Corporate Social Responsibility (CSR): Focus on Tax Avoidance and Financial Ratio Analysis. Accountancy Business and the Public Interest. Available at SSRN: https://ssrn.com/abstract=3773360

Rahman, J. M., Li, P., & Hasan, R. (2020). Determinants of the Adoption of Integrated Reports: An International Investigation. Indonesian Journal of Sustainability Accounting and Management4(1), 103-113. https://doi.org/10.28992/ijsam.v4i1.209

Rahman, J. M., & Ying, Y. (2020). The effects of corporate governance and managerial compensation on financial fraud: Evidence from China. Accountancy Business and the Public Interest. Available at http://dx.doi.org/10.2139/ssrn.3739800

Rahman, J. M., & Marjerison, R. K. (2020). Sustaining competitive advantage through good governance and fiscal controls: Risk determinants in internal controls. Corporate Ownership & Control. Available at SSRN: https://ssrn.com/abstract=3693963

Rahman, J. M., Ying, Y., Zhu, L., & Ji, P. (2020). What Do We Know About Audit Failure So Far? Accountancy Business and the Public Interest. Available at SSRN: https://ssrn.com/abstract=3610239

Marjerison, R. K., Rahman, J. M., & Li, Z. (2020). Students’ attitudes towards distance education: A comparative study between Sino-foreign cooperative universities and typical universities in China. Journal of Instructional Pedagogies25. Available at SSRN: https://ssrn.com/abstract=3693978

Rahman, M. J., & Zhao, N. (2020). Information technology capability and firm performance in the era of Big Data analytics: Evidence from the United States. Journal of Accounting and Management Information Systems. DOI: http://dx.doi.org/10.24818/jamis.2020.03007

Rahman, M. J., & Luo, Y. (2020). Corporate social and financial performance in chemical industry in the United States. Indonesian Management and Accounting Research. https://hdl.handle.net/20.500.12540/182

Rahman, J. M., & Ding, S. (2020). Measuring intellectual capital efficiency: A case of football clubs in the UEFA champion league. Corporate Governance and Organizational Behavior Review. Available at SSRN: https://ssrn.com/abstract=3612793

Rahman, M. J., Jingxin Zhang and Siwei Dong (2019). Factors Affecting the Accuracy of Analysts’ Forecasts: Review of the Literature. Academy of Accounting and Financial Studies Journal (AAFSJ). Vol. 23. Issue 3 https://www.abacademies.org/articles/factors-affecting-the-accuracy-of-analysts-forecasts-a-review-of-the-literature-8280.html

Rahman, M. J., & Yufei, X. (2019). Does online rating affect firms’ performance in hotel industry? Case study from hotel groups in China. Corporate Governance and Sustainability Review, 3(2), 46-53. http://doi.org/10.22495/cgsrv3i2p5

Rahman, M. J., & Fang, Y. (2019). The relationship between corporate social responsibility and firm performance in China. Risk Governance and Control: Financial Markets & Institutions, 9(4), 41- 48. http://doi.org/10.22495/rgcv9i4p4

Yiyi Wang and Rahman, M. J. (2019). Understanding Sina Weibo users’ liking behavior: An empirical study in China. Academy of Marketing Studies Journal. Vol. 23. Issue 2 https://www.abacademies.org/articles/understanding-sina-weibo-users-liking-behavior-an-empirical-study-in-china-8237.html

Dusang Zhao and Rahman, M. J. (2019). Effects of Airbnb Hosts’ Quality and Quantity Attributes on Reservation Performance: The Case of Hong Kong. Academy of Marketing Studies Journal. Vol. 23. Issue 2 https://www.abacademies.org/articles/effects-of-airbnb-hosts-quality-and-quantity-attributes-on-reservation-performance-the-case-of-hong-kong-8301.html

Man Qiutong and Rahman, M. J. (2019). The Impact of Cosmetics Industry Social Media Marketing on Brand Loyalty: Evidence from Chinese College Students. Academy of Marketing Studies Journal. Vol. 23. Issue 2 https://www.abacademies.org/articles/the-impact-of-cosmetics-industry-social-media-marketing-on-brand-loyalty-evidence-from-chinese-college-students-8238.html

 S. ISLAM; Rahman, M. J. (2017). Prohibition of Non-Audit Services and its Impact on the competition Between Local Auditing Firms and Big-4 Affiliated Audit Firms in Bangladesh. Asian Journal of Business Studies. Volume-6, Issue-1. Available at http://dx.doi.org/10.2139/ssrn.2539535

S. ISLAM; Rahman, M. J. (2017). Non-Audit Services And Auditor Independence: Evidence From Big-4- Affiliated Audit Firms in Bangladesh. Asian Journal of Business Studies. Volume-6, Issue-2. http://dx.doi.org/10.2139/ssrn.2539516

Rahman, M. J., MO, P. L. L and Lam, Mo. (2016). The Impact of the Prohibition of Non-Audit Services on the Profitability of Big-4-affiliated Auditing Firms in Bangladesh. Asian Journal of Accounting Research. (AJAR). [Emerald Publishing, DOAJ] https://doi.org/10.1108/AJAR-2016-01-01-B001

Rahman, M. J. (2015). Impact of Section 201 of SOX on the Relationship Between Audit and Non-Audit Fees. Corporate Ownership and Control, 12(2) (winter) pp. 26-36. [Ranked by Australian Business Deans Council list (Rank B), Google Scholar, EconLit, EconBiz. SCIMAGO. h-index – 48, i10-index – 334 based on Google Scholar.]  http://doi.org/10.22495/cocv12i2p3

Rahman, M. J. (2015). Accounting and Auditing as Mechanism of Corporate Governance: Review of Literature. AUST journal of Science & Technology, Bangladesh. Volume-5, Issue-2, pp. 42-53

Hossain and Rahman, M.J. (2013), “Corporate Governance Practices and performances in Bangladesh” Journal of Socioeconomic Research and Development (JSERD), vol.10, Issue3https://www.academia.edu/11316836/CORPORATE_GOVERNANCE_PRACTICES_IN_BANGLADESH

Hossain and Rahman, M.J. (2012) “Aid effectiveness, political instability and economic growth in Bangladesh: An empirical reinvestigation” Journal of Socioeconomic Research and Development (JSERD), vol.9, Issue 5.

Rahman, M.J. and Alam (2012) “Do FDI and foreign aid induce economic growth: Empirical evidence from sub-Saharan Africa” Journal of Socioeconomic Research and Development (JSERD), vol.9, Issue 3. June 2012, pp. 1276-1280

Biswas and Rahman, M.J. (2011) “Analyzing the recent trend of urban income inequality in Bangladesh: A quantitative approach” Socio. Res. Dev. vol.9, Issue 2

Biswas and Rahman, M.J. (2009), “Impact of Monetary Policy on Economic Growth of Bangladesh: A Case Study” Journal of Socioeconomic Research and Development (JSERD), vol.6, Issue 4, 5 pp. 718-724

Iftekhar Arafath and Rahman, M.J. (2009), “Need of Reforming Business Organizations in Least Developed Countries Like Bangladesh” AUST Journal of Science & Technology, Vol.1, Issue-2, July pp. 99-116

Shinwary And Rahman, M.J. (2009), “Zoo as Ecotourism Attraction-Case of Dhaka Zoo” Journal of Centre for Socio-Economic Research, ASA University Review, V ol-.3 pp. 213-226

Rahman, M.J. and Jewel (2009), “Paint Industry in Bangladesh: A Case Study of Berger Paints Bangladesh Ltd” Journal of Socioeconomic Research and Development (JSERD),6, Issue 1,2 &3 pp. 602-607

Biswas and Rahman, M.J. (2009), “Challenges of e-Governance in Least Developed Countries Like Bangladesh” The Business and Economic Review, IBAIS University. vol. 1 pp.115-136

Biswas and Rahman, M.J. (2007). Export Promotion of Horticultural Products: A Case Study. Journal of Business Studies, Centre for Business Research, Southeast University, vol.-III, No. 1, January-June, 2007, pp. 145-159

Presented Conference / Research Workshop

Rahman, M.J., Yushan, Y., Ziqi, Y., and Yuhan, Y. (2021). Expanded Audit Report: What They and Why Are They Important. American Accounting Association (AAA) Conference. Held on 4 August 2021.

C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (2020) “How Does Social Capital Affect Operational Efficiency?” will be held on September 4, 2020 (Virtual). Hong Kong Polytechnic University   (Virtual Workshop presentation)

C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (10-13 August 2020). “How Does Social Capital Affect Operational Efficiency?” American Accounting Association (AAA) Conference, Atlanta, Georgia USA. (Accepted for Presentation)

Lam, Mo, Lina Z. Li and Rahman, M. J. (2019) “Information Environment and Stock Price Synchronicity: Evidence from Auditor Characteristics” Accounting and Finance Association of Australia and New Zealand, (AFAANZ) Conference, Brisbane, Australia. (Presented)

Rahman, M. J. (5-9 August 2017).  “Client Importance and Auditor Independence: Joint effect of Formal and Informal Institution”, American Accounting Association (AAA) Conference, San Diego, CA, USA. (Presented)

Rahman, M. J. (2-4 July 2017) “Client Importance and Auditor Independence: A test of Gray’s Secrecy Theory”, Accounting and Finance Association of Australia and New Zealand, (AFAANZ) Conference, Adelaide, Australia. (Presented)

Rahman, M. J. (6-10 August 2016) “Client Importance and Auditor Independence: A Test of Gray’s Secrecy Theory”.  American Accounting Association (AAA), New York, USA.

Rahman, M. J. (6-8 January 2016) “Client Importance and Auditor Independence: A Test of Gray’s (1988) Secrecy Theory”.  JCAE Doctoral Consortium 2016, Chulalongkorn University, Thailand.

Rahman, M. J. and MO, P.L.L (7-8 November 2015), “Impact of Culture on Auditor Independence: A Test of Gray’s Secrecy Hypothesis”. 13th Asia Pacific Conference. Ritsumeikan Center for Asia Pacific Studies (RCAPS). Ritsumeikan Asia Pacific University (APU), Beppu, Japan.

Rahman, M. J. (28-30 November 2014), “ Prohibition of non-audit services and its impacts on the profitability of the Big 4 auditing firms in Bangladesh”, presented at 5th IAAPS Annual Conference, United Nations ESCAP, Incheon, Republic of Korea.

Rahman, M. J. (28-30 October 2014), “Separation of Audit and Non-Audit Services by SEC of Bangladesh and its Impact on the Competition between the Big 4 Auditing Firms”, presented at 10th APMAA Annual Conference, Chulalongkorn University, Bangkok, Thailand.

Rahman, M. J. (23-24 November 2013), “Feasibility analysis of implementing Shari’ah auditing in Bangladeshi Islamic banks”, presented at 4th IAAPS Annual Conference, De La Salle University, Manila, Philippines.

Rahman, M. J. (November 2012), “Facing Risk of Being Indebted: Does Foreign Aid Matter Economic Growth in Developing Countries” Ritsumeikan Asia Pacific University, GSM winter conference, Japan