Dr Sudipta Bose

Dr Sudipta Bose

Senior Lecturer

Newcastle Business School (Accounting and Finance)

Career Summary

Biography

Dr Sudipta is a Senior Lecturer in Accounting at the University of Newcastle. He received his PhD in Accounting from UNSW Sydney. His research interests cover several research streams in financial accounting including capital market, cost of equity capital, analysts, earnings management, and the links of financial accounting with nonfinancial information, carbon emissions disclosures and assurance, CSR disclosures, performance and assurance, and corporate governance. Dr Sudipta is a Fellow of the Association of Commonwealth Universities, UK. He has published his scholarly articles in the A*/A-category journals (ranked by ABDC) including Journal of Corporate Finance (JCF), Accounting, Auditing and Accountability Journal (AAAJ), British Accounting Review (BAR), Abacus (ABACUS), Critical Perspectives on Accounting (CPA), Corporate Governance: An International Review (CGIR), Journal of Business Ethics (JBE), Accounting and Finance (AF), Journal of Contemporary Accounting and Economics (JCAE), Managerial Auditing Journal (MAJ), Asia Pacific Journal of Management (APJM), Business Strategy and the Environment (BSE) and Journal of Banking and Finance Law and Practice (JBFLP). He was a finalist of the 2019 Vice-Chancellor's University of Newcastle "Excellence in Teaching" award and a recipient of the "Inaugural Deputy Vice-Chancellor (Academic) Award" as well as Faculty of Business and Law "Teaching Excellence" award in recognition of teaching excellence and contribution to student learning. Dr Sudipta has experience working in both academia and industry. He is a professionally qualified Chartered Accountant (CA) and a Management Accountant (CMA). Before coming to academia, he worked in the Finance Division of a multinational telecommunications company (Telenor Group, Norway) and as a finance manager in an Australian company. Dr Sudipta’s main teaching areas are financial accounting and management Accounting. He has also worked with UNSW Sydney where he has taught Accounting courses at both undergraduate and postgraduate level. His teaching portfolio includes Accounting and Financial Management, Corporate Financial Reporting and Analysis, Foundations of Financial Accounting, Management Accounting, Accounting for Managerial Decision Making, Managing Value Creation, Business Decision Making, and Business Analysis.

Research Expertise

Capital Market, Cost of Equity, Analyst, Institutional Investors, Carbon Emissions (CO2) Disclosures and Assurance, CSR and Assurance, Accounting Regulations, Corporate Governance, Earnings Management

Teaching Expertise

Financial Accounting, Management Accounting, Business Analysis

Supervision

Available for supervising Higher Degree Research (HDR) students


Qualifications

  • Doctor of Philosophy, University of New South Wales
  • Bachelor of Business Administration, University of Dhaka - Bangladesh
  • Master of Business Administration, University of Dhaka - Bangladesh

Keywords

  • Analyst
  • CSR Reporting and Assurance
  • Carbon Accounting and Assurance
  • Carbon Performance
  • Corporate Governance
  • Cost of Debt
  • Cost of Equity
  • Institutional Investors
  • Market value
  • Sustainability Accounting and Reporting

Fields of Research

Code Description Percentage
350103 Financial accounting 50
350107 Sustainability accounting and reporting 50

Professional Experience

UON Appointment

Title Organisation / Department
Senior Lecturer University of Newcastle
Newcastle Business School
Australia
Casual Academic University of Newcastle
Newcastle Business School
Australia

Academic appointment

Dates Title Organisation / Department
6/1/2020 - 7/2/2020 Visiting Researcher Newcastle Business School | Northumbria University | United Kingdom
Discipline of Accounting and Financial Management
United Kingdom
16/1/2017 - 31/12/2018 Lecturer in Accounting Newcastle Business School | University of Newcastle | Australia
Discipline of Accounting and Finance
Australia
1/2/2010 - 15/12/2016 Research and Teaching in Accounting

PhD research and teaching of accounting courses.

UNSW Australia
School of Accounting
Australia

Membership

Dates Title Organisation / Department
31/8/2016 -  Chartered Accountant (CA) Chartered Accountants Australia and New Zealand (CAANZ)
Australia
1/7/2013 -  Member - Accounting and Finance Association of Australia and New Zealand (AFAANZ) Accounting and Finance Association of Australia and New Zealand
Australia
10/6/2013 -  Member - European Accounting Association (EAA) European Accounting Association (EAA)
Belgium
1/7/2008 -  Certified Management Accountant (CMA) The Institute of Cost and Management Accountants of Bangladesh (ICMAB)
Bangladesh

Professional appointment

Dates Title Organisation / Department
10/2/2020 -  Program Convenor - Master of Professional Accounting (MPA) Newcastle Business School | University of Newcastle | Australia
Discipline of Accounting and Finance
Australia
16/1/2017 - 31/7/2017 Program Convenor-Master of Professional Accounting (MPA) Newcastle Business School | University of Newcastle | Australia
Discipline of Accounting and Finance
Australia
1/5/2013 - 30/9/2013 Finance Manager Na Vosa Publishers Pty Ltd
Australia
11/5/2004 - 30/11/2009 Deputy Finance Manager Grameenphone Ltd (A Subsidiary of Telenor Group Norway)
Finance Division
Bangladesh

Awards

Award

Year Award
2018 Inaugural Deputy Vice-Chancellor (Academic)'s Merit List for Teaching and Learning Excellence
The University of Newcastle
2017 Recipient of the Vice-Chancellor's Faculty of Business and Law "Excellence in Teaching" Award in Recognition of Teaching Excellence and Contribution to Student Learning
Faculty of Business and Law, The University of Newcastle

Distinction

Year Award
2019 Finalist for The University of Newcastle "Teaching Excellence" Award in Recognition of Teaching Excellence
The University of Newcastle

Recipient

Year Award
2016 Director's (Postgraduate Studies) Certificate of Appreciation in Recognition of Teaching Excellence for GSBS 6200: Accounting and Financial Management
Newcastle Business School - The University of Newcaslte
2016 Dean's Certificate of Appreciation in Recognition of Teaching Excellence for ACCT 20073: Company Accounting
CQUniversity
2016 Director's (Postgraduate Studies) Certificate of Appreciation in Recognition of Teaching Excellence for GSBS 6002: Foundations of Business Analysis
Newcastle Business School - The University of Newcaslte

Research Award

Year Award
2019 Commonwealth Research Award
Association of Commonwealth Universities
2010 Australian Postgraduate Award (APA)
Australian Government
2010 UNSW Business School Scholarship
UNSW Australia

Thesis Examinations

Year Level Discipline Thesis
2016 Honours Business Biodiversity Reporting under GRI Guidelines in Australia: Corporate Disclosure and Factors Influencing Biodiversity Disclosure

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Publications

For publications that are currently unpublished or in-press, details are shown in italics.

Highlighted Publications

Year Citation Altmetrics Link
2017 Bose S, Saha A, Khan H, Islam S, 'Non-Financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion', Journal of Contemporary Accounting & Economics (ABDC A), 13 263-281 (2017) [C1]
DOI 10.1016/j.jcae.2017.09.006
Citations Scopus - 29Web of Science - 28
2017 Bose S, Podder J, Biswas K, 'Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy', The British Accounting Review (ABDC A), 49 429-444 (2017) [C1]
DOI 10.1016/j.bar.2016.11.001
Citations Scopus - 17Web of Science - 18
2020 Bose S, Saha A, Abeysekera I, 'The Value Relevance of Corporate Social Responsibility (CSR) Expenditure: Evidence from Regulatory Decisions', Abacus, 56 455-494 (2020) [C1]
DOI 10.1111/abac.12207
Citations Scopus - 2Web of Science - 2
2021 Bose S, Minnick K, Shams S, 'Does Carbon Risk Matter for Corporate Acquisition Decisions?', Journal of Corporate Finance (ABDC Rank: A*), 70 (2021)
DOI 10.1016/j.jcorpfin.2021.102058
2021 Khan HZ, Bose S, Mollik AT, Harun H, '"Green Washing" or "Authentic Effort"? An Empirical Investigation of the Quality of Sustainability Reporting by Banks', Accounting, Auditing & Accountability Journal (ABDC Rank: A*), 34 338-369 (2021) [C1]
DOI 10.1108/AAAJ-01-2018-3330
Citations Scopus - 7Web of Science - 6

Book (1 outputs)

Year Citation Altmetrics Link
2014 Bose S, Capital Market Impact of the Disclosure, Assurance and Management of Greenhouse Gas (GHG) Emissions: An International Study, School of Accounting, The University of New South Wales (UNSW), Sydney, 348 (2014)

Chapter (3 outputs)

Year Citation Altmetrics Link
2020 Sobhan A, Bose S, 'Institutional Characteristics and Outcomes of Corporate Governance in Bangladesh: Research Challenges', The Routledge Companion to Accounting in Emerging Economies, Taylor & Francis Group, Oxford, UK 196-209 (2020) [B1]
DOI 10.4324/9781351128506
2019 Khan H, Johra F, Bose S, 'Understanding Pro-Environmental Behaviour of Accounting and Business Students: Development of a Conceptual Framework', Ethics and Sustainability in Accounting and Finance, Volume I, Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, Springer, Springer Nature Singapore Pte Ltd. 69-82 (2019) [B1]
DOI 10.1007/978-981-13-3203-6_5
Citations Scopus - 2
2017 Saha A, Bose S, 'The Value Relevance of Financial and Non-financial Information: Evidence from Recent Academic Literature', Value Relevance of Accounting Information in Capital Markets, IGI Global, Hershey, PA, USA 220-245 (2017) [B1]
DOI 10.4018/978-1-5225-1900-3.ch015
Citations Scopus - 5

Journal article (17 outputs)

Year Citation Altmetrics Link
2021 Khan HZ, Bose S, Benedict S, Quazi A, 'Green Banking Disclosure, Firm Value and the Moderating Role of a Contextual Factor: Evidence from a Distinctive Regulatory Setting', Business Strategy and the Environment (ABDC Rank: A), (2021)
DOI 10.1002/bse.2832
2021 Saha A, Bose S, 'Do IFRS Disclosure Requirements Reduce the Cost of Capital? Evidence from Australia', Accounting and Finance (ABDC Rank: A), 61 4669-4701 (2021)
DOI 10.1111/acfi.12744
Citations Scopus - 1Web of Science - 1
2021 Lee C-H, Bose S, 'Do Family Firms Engage in Less Tax Avoidance than Non-Family Firms? The Corporate Opacity Perspective', Journal of Contemporary Accounting and Economics (ABDC Rank: A), 17 1-22 (2021)
DOI 10.1016/j.jcae.2021.100263
2021 Bose S, Ali MJ, Hossain S, Shamsuddin A, 'Does CEO Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?', Journal of Business Ethics (ABDC Rank: A), (2021)
DOI 10.1007/s10551-021-04871-8
Co-authors Abul Shamsuddin
2021 Kim S, Saha A, Bose S, 'Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms', Accounting and Finance, 61 2539-2575 (2021) [C1]
DOI 10.1111/acfi.12675
Citations Scopus - 1Web of Science - 1
2021 Bose S, Minnick K, Shams S, 'Does Carbon Risk Matter for Corporate Acquisition Decisions?', Journal of Corporate Finance (ABDC Rank: A*), 70 (2021)
DOI 10.1016/j.jcorpfin.2021.102058
2021 Khan HZ, Bose S, Mollik AT, Harun H, '"Green Washing" or "Authentic Effort"? An Empirical Investigation of the Quality of Sustainability Reporting by Banks', Accounting, Auditing & Accountability Journal (ABDC Rank: A*), 34 338-369 (2021) [C1]
DOI 10.1108/AAAJ-01-2018-3330
Citations Scopus - 7Web of Science - 6
2021 Bose S, Shams S, Ali MJ, Mihret D, 'COVID-19 Impact, Sustainability Performance, and Firm Value: International Evidence', Accounting and Finance (ABDC Rank: A), 61 1-49 (2021)
DOI 10.1111/acfi.12801
Citations Scopus - 1Web of Science - 1
2020 Bose S, Khan HZ, Monem RM, 'Does green banking performance pay off? Evidence from a unique regulatory setting in Bangladesh', CORPORATE GOVERNANCE-AN INTERNATIONAL REVIEW, 29 162-187 (2020) [C1]
DOI 10.1111/corg.12349
Citations Scopus - 6Web of Science - 5
2020 Rashid A, Shams S, Bose S, Khan H, 'CEO power and Corporate Social Responsibility (CSR) Disclosure: Does Stakeholder Influence Matter', Managerial Auditing Journal, 35 1279-1312 (2020) [C1]
DOI 10.1108/MAJ-11-2019-2463
Citations Scopus - 10Web of Science - 10
2020 Khan HZ, Bose S, Johns R, 'Regulatory influences on CSR practices within banks in an emerging economy: Do banks merely comply?', Critical Perspectives on Accounting, 71 (2020) [C1]
DOI 10.1016/j.cpa.2019.102096
Citations Scopus - 22Web of Science - 22
2020 Ovi N, Bose S, Gunasekarage A, Shams S, 'Do the Business Cycle and Revenue Diversification Matter for Banks' Capital Buffer and Credit Risk: Evidence from ASEAN Banks', Journal of Contemporary Accounting and Economics (ABDC A), 16 1-19 (2020) [C1]
DOI 10.1016/j.jcae.2020.100186
Citations Scopus - 2Web of Science - 1
2020 Bose S, Saha A, Abeysekera I, 'The Value Relevance of Corporate Social Responsibility (CSR) Expenditure: Evidence from Regulatory Decisions', Abacus, 56 455-494 (2020) [C1]
DOI 10.1111/abac.12207
Citations Scopus - 2Web of Science - 2
2018 Bose S, Khan HZ, Rashid A, Islam S, 'What Drives Green Banking Disclosure? An Institutional and Corporate Governance Perspective', Asia Pacific Journal of Management (ABDC A), 35 501-527 (2018) [C1]
DOI 10.1007/s10490-017-9528-x
Citations Scopus - 39Web of Science - 30
2017 Bose S, Saha A, Khan H, Islam S, 'Non-Financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion', Journal of Contemporary Accounting & Economics (ABDC A), 13 263-281 (2017) [C1]
DOI 10.1016/j.jcae.2017.09.006
Citations Scopus - 29Web of Science - 28
2017 Bose S, Podder J, Biswas K, 'Philanthropic Giving, Market-Based Performance and Institutional Ownership: Evidence from an Emerging Economy', The British Accounting Review (ABDC A), 49 429-444 (2017) [C1]
DOI 10.1016/j.bar.2016.11.001
Citations Scopus - 17Web of Science - 18
2016 Bose S, Bhattacharyya A, Islam S, 'Dynamics of Firm-Level Financial Inclusion: Empirical Evidence from an Emerging Economy', Journal of Banking and Finance Law and Practice (ABDC A), 27 47-68 (2016) [C1]
Show 14 more journal articles

Conference (6 outputs)

Year Citation Altmetrics Link
2019 Kim S, Saha A, Bose S, 'The Pattern of Capital Expenditures by Firms with Losses: Evidence from the US Manufacturing Industry', Paper Presented at the 2019 Financial Markets & Corporate Governance Conference at Sydney, Australia, Sydney, Australia (2019)
2019 Bose S, Khan H, 'Do Non-Performing Loans and Religious Orientation of Firm Hinder Green banking Disclosure and Firm Value? An Insight from an Emerging Economy', Papers Presented at the 9th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference, Auckland, Newzealand (2019)
2018 Rashid A, Shams S, Bose S, Khan H, 'CEO Power, Stakeholders Power and Corporate Social Responsibility (CSR) Disclosure', Melbourne, Australia (2018)
2018 Rashid A, Shams S, Bose S, Khan H, 'CEO Characteristics and Corporate Social Responsibility (CSR): Evidence from Emerging Economy', Paper Presented at the 2018 Journal of Contemporary Accounting and Economics (JCAE) Symposium at Bali, Indonesia., Bali, Indonesia (2018)
2016 Bose S, Saha A, Islam S, 'Non-Financial Disclosure and Firm Performance: The Case of Financial Inclusion', Paper Presented at the 2016 American Accounting Association (AAA) Annual meeting and Conference at New York, USA, New York, USA (2016)
2016 Bose S, Saha A, 'Capital Market Impact of the Corporate Social Responsibility (CSR) Expenditures', Paper Presented at the 2016 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference at, Gold Coast, Australia (2016)
Show 3 more conferences
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Grants and Funding

Summary

Number of grants 13
Total funding $183,500

Click on a grant title below to expand the full details for that specific grant.


20212 grants / $5,500

CHSF Working Parents Research Relief Scheme$3,000

Funding body: College of Human and Social Futures | University of Newcastle

Funding body College of Human and Social Futures | University of Newcastle
Scheme CHSF - Working Parents Research Relief Scheme
Role Lead
Funding Start 2021
Funding Finish 2021
GNo
Type Of Funding Internal
Category INTE
UON N

Research Output Scheme Funding$2,500

Funding body: College of Human and Social Futures, University of Newcastle

Funding body College of Human and Social Futures, University of Newcastle
Scheme 2021 CHSF Research Output Scheme
Role Lead
Funding Start 2021
Funding Finish 2021
GNo
Type Of Funding Internal
Category INTE
UON N

20203 grants / $21,000

Extraordinary Research Funding $10,000

Funding body: University of Wollongong

Funding body University of Wollongong
Project Team

Dr Searat Ali; Dr Abdullah Al-Mamun; Professor Millicent Chang; Dr Syed Shams

Scheme Faculty of Business
Role Investigator
Funding Start 2020
Funding Finish 2020
GNo
Type Of Funding Internal
Category INTE
UON N

Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant$6,000

Funding body: Accounting and Finance Association of Australia and New Zealand (AFAANZ)

Funding body Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Project Team

Dr Sudipta Bose

Scheme Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Role Lead
Funding Start 2020
Funding Finish 2021
GNo
Type Of Funding C1700 - Aust Competitive - Other
Category 1700
UON N

Accounting and Finance Association of Australia and New Zealand (AFAANZ) Research Grant$5,000

Funding body: Accounting and Finance Association of Australia and New Zealand (AFAANZ)

Funding body Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Project Team

Amitav saha and Dr Sudipta Bose

Scheme Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Role Investigator
Funding Start 2020
Funding Finish 2021
GNo
Type Of Funding C1700 - Aust Competitive - Other
Category 1700
UON N

20194 grants / $138,000

Early Career Researcher (ECR) HDR Grant$100,000

Funding body: The University of Newcastle - Research and Innovation Division

Funding body The University of Newcastle - Research and Innovation Division
Scheme Early Career Researcher HDR Candidate Scholarship
Role Lead
Funding Start 2019
Funding Finish 2022
GNo
Type Of Funding Internal
Category INTE
UON N

Nonfinancial Information and Equity Market Risk$25,000

Funding body: King Fahd University of Petroleum & Minerals

Funding body King Fahd University of Petroleum & Minerals
Project Team

Prof. Mahmud Hossain

Scheme Research Grant
Role Investigator
Funding Start 2019
Funding Finish 2020
GNo
Type Of Funding International - Competitive
Category 3IFA
UON N

Research on Task Force on Climate-related Financial Disclosures (TCFD)$10,000

Funding body: The Association of Commonwealth Universities

Funding body The Association of Commonwealth Universities
Scheme The Association of Commonwealth Universities
Role Lead
Funding Start 2019
Funding Finish 2020
GNo
Type Of Funding International - Competitive
Category 3IFA
UON N

Early Career Researcher (ECR) Grant$3,000

Funding body: Faculty of Business and Law, The University of Newcastle

Funding body Faculty of Business and Law, The University of Newcastle
Scheme Faculty Research Project Grant
Role Lead
Funding Start 2019
Funding Finish 2019
GNo
Type Of Funding Internal
Category INTE
UON N

20182 grants / $12,000

Michael Lee-Chin Family Institute for Corporate Citizenship$10,000

Funding body: Michael Lee-Chin Family Institute for Corporate Citizenship, Rotman School of Management, University of Toronto

Funding body Michael Lee-Chin Family Institute for Corporate Citizenship, Rotman School of Management, University of Toronto
Project Team

Prof. Gordon Richardson (KPMG Professor of Accounting, University of Toronto) and Prof. Peter Clarkson ( University of Queensland)

Scheme Michael Lee-Chin Family Institute for Corporate Citizenship
Role Investigator
Funding Start 2018
Funding Finish 2019
GNo
Type Of Funding External
Category EXTE
UON N

Early Career Researcher (ECR) Grant$2,000

Funding body: Faculty of Business and Law, The University of Newcastle

Funding body Faculty of Business and Law, The University of Newcastle
Scheme Faculty Research Project Grant
Role Lead
Funding Start 2018
Funding Finish 2018
GNo
Type Of Funding Internal
Category INTE
UON N

20172 grants / $7,000

Capital Market and Sustainability$5,000

Funding body: Faculty of Business and Law, The University of Newcastle

Funding body Faculty of Business and Law, The University of Newcastle
Project Team

Dr Sudipta Bose

Scheme Faculty Research Project Grant
Role Lead
Funding Start 2017
Funding Finish 2018
GNo
Type Of Funding Internal
Category INTE
UON N

Teaching Excellence$2,000

Funding body: Faculty of Business and Law, The University of Newcastle

Funding body Faculty of Business and Law, The University of Newcastle
Scheme Faculty Research Project Grant
Role Lead
Funding Start 2017
Funding Finish 2018
GNo
Type Of Funding Internal
Category INTE
UON N
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Research Supervision

Number of supervisions

Completed2
Current3

Current Supervision

Commenced Level of Study Research Title Program Supervisor Type
2018 PhD Carbon Risk and Accounting Conservatism PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Principal Supervisor
2018 PhD Corporate Governance and Corporate Social Responsibility Accounting, Faculty of Business and Law, The University of Newcastle Principal Supervisor
2018 PhD A Study of Climate-Change Related Financial Risk Disclosure Accounting, Faculty of Business and Law, The University of Newcastle Principal Supervisor

Past Supervision

Year Level of Study Research Title Program Supervisor Type
2021 PhD Do Corporate Climate Change Disclosures Affect Information Asymmetry and Investment Efficiency? An International Study PhD (Accounting & Finance), College of Human and Social Futures, The University of Newcastle Principal Supervisor
2018 Honours Sustainability and Capital Market Accounting, Faculty of Business and Law, The University of Newcastle Sole Supervisor
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Research Collaborations

The map is a representation of a researchers co-authorship with collaborators across the globe. The map displays the number of publications against a country, where there is at least one co-author based in that country. Data is sourced from the University of Newcastle research publication management system (NURO) and may not fully represent the authors complete body of work.

Country Count of Publications
Australia 26
United States 4
Bangladesh 2
Taiwan, Province of China 2
United Kingdom 1
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Dr Sudipta Bose

Positions

Senior Lecturer
Discipline of Accounting and Finance
Newcastle Business School
College of Human and Social Futures

Casual Academic
Discipline of Accounting and Finance
Newcastle Business School
College of Human and Social Futures

Focus area

Accounting and Finance

Contact Details

Email sudipta.bose@newcastle.edu.au
Phone (02) 8262 6406

Office

Room ELI 210
Location Level 2, 55 Elizabeth Street, Sydney, NSW 2000

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