Dr. Aklima Akter
Assistant Professor
Department of Business Administration
Port City International University.
EDUCATION
Doctor of Philosophy (PhD), 2025
Emphasis on Accounting
Putra Business School, Malaysia
Institution Accreditation: 1st AACSB in Malaysia
Master of Business Administration (MBA), 2018
Emphasis on Business Administration with thesis
University of International Business and Economics, Beijing, China
Institution Accreditation: Triple Crown Accreditation (AACSB, EQUIS, and AMBA)
Master of Business Administration (MBA), 2013 (Exam held in 2015)
Emphasis on Accounting & Information Systems
Comilla University, Cumilla, Bangladesh
Bachelor of Business Administration (BBA), 2012 (Exam held in 2014)
Emphasis on Accounting & Information Systems
Comilla University, Cumilla, Bangladesh
SUMMARY
Research Interests
Earnings management, Corporate governance, Sustainability accounting, Intellectual capital, Firm risk & performance, Systematic review, Meta-analysis, Bibliometric analysis, etc.
Publications
1. Akter, A.; Yusoff, W.F.W; and Hamid, M.A.A. (2024), “The moderating role of board diversity on the relationship between ownership structure and real earnings management”, Asian Journal of Accounting Research, published by Emerald Group Publishing, UK on behalf of the Universitas Airlangga, Indonesia. (Indexed in Scopus-Q2, ABDC-C, ABS-1).
Available at: https://www.emerald.com/insight/content/doi/10.1108/ajar-10-2022-0307/full/html
2. Majumder, M.T.H.; Ruma, I.J., and Akter, A. (2023). “Does intellectual capital affect bank performance? Evidence from Bangladesh”, LBS Journal of Management & Research, published by Emerald Group Publishing, UK on behalf of Lal Bahadur Shastri Institute of Management, India. (Indexed in Google Scholar). Available at: https://www.emerald.com/insight/content/doi/10.1108/LBSJMR-05-2022-0016/full/html
3. Uddin, M.J.; Majumder, M.T.H.; and Akter, A. (2022). “Do the diversification of income and assets spur bank profitability in Bangladesh? A dynamic panel data analysis”, Vilakshan - XIMB Journal of Management, Vol. 19 No. 2, pp. 177-194, published by Emerald Group Publishing, UK on behalf of Xavier Institute of Management, Xavier University, Bhubaneswar India. (Indexed in Google Scholar). Available at: https://www.emerald.com/insight/content/doi/10.1108/XJM-01-2021-0023/full/html
4. Akter, A.; Yusoff, W.F.W; and Hamid, M.A.A. (2021). “Earnings Management: A Review on Family Ownership”, Empirical Economics Letters, Vol. 20 No. 1, pp. 119-131. (Indexed in ABDC-C, ERA). Available at: http://www.eel.my100megs.com/volume-20-number-1.htm
5. Majumder, M.T.H.; Li, Xiaojing; Akter, A. and Begum, M. (2019). “Corporate Attributes and Corporate Social Disclosures: A Meta-Analytical Review”, International Journal of Law and Management, published by Emerald Group Publishing, UK (Indexed in Web of Science (WoS), Scopus-Q3, ABDC-C, ERA). Available at: https://www.emerald.com/insight/content/doi/10.1108/IJLMA-02-2018-0023/full/html
6. Akter, A.; Majumder, M.T.H. and Uddin, M.J. (2018). “Do capital regulations and risk-taking behavior affect bank performance? Evidence from Bangladesh”, Asian Economic and Financial Review, Vol. 8, No. 8, pp. 1042-1074, published by Asian Economic and Social Society, Pakistan (Indexed in Scopus, ABDC-C, ERA). Available at: http://www.aessweb.com/journals/August2018/5002/4246
7. Majumder, M.T.H.; Akter, A. and Li, Xiaojing (2017). “Corporate Governance and Corporate Social Disclosures: A Meta-Analytical Review”, International Journal of Accounting and Information Management, Vol. 25 No. 4, pp.434-458, published by Emerald Group Publishing, UK (Indexed in Web of Science (WoS), Scopus-Q2, ABDC-B, ABS-2). Available at: https://www.emerald.com/insight/content/doi/10.1108/IJAIM-01-2017-0005/full/html
8. Akter, A. (2016). “Financial Diagnosis Using CAMEL Model: Public versus Private Banks in Bangladesh”, American Journal of Trade and Policy, Vol. 3 No. 3, pp. 93-100, published by Asian Business Consortium, Bangladesh. (Indexed in Google Scholar). Available at: https://doi.org/10.18034/ajtp.v4i1.415
9. Uddin, M.J.; Chowdhury, M.M.; Yasmin, M. & Akter, A. (2016). “Job Satisfaction of the Employees of the General Insurance Companies in Bangladesh”, Global Disclosure of Economics and Business, Vol. 5 No. 1, pp. 7-18, published by Asian Business Consortium, Bangladesh, (Indexed in Google Scholar). Available at: https://doi.org/10.18034/gdeb.v5i1.124
10. Akter, A. (2013). “Future Prospects of multi-level marketing in Bangladesh”, Journal of Management and Science, Vol. 3 No. 1, pp. 77-87. (Indexed in Google Scholar).
Available at: https://jmseleyon.com/index.php/jms/article/view/218
11. Akter, A.; Majumder, M.T.H. and Rahman, M.M. (2012). “Green Banking-A New Dimension”, Journal of Management and Science, Vol. 02, No. 04, pp. 62-66. (Indexed in Google Scholar).
Available at: https://jmseleyon.com/index.php/jms/article/view/358
Google Scholar: (Total citations: 329 with h-index 7; i-10 index 7 as on 30th December, 2025)
https://scholar.google.com/citations?user=pmOcNhkAAAAJ&hl=en&oi=ao
Scopus: (Total citations: 104 with h-index 4 as on 30th December, 2025)
https://www.scopus.com/authid/detail.uri?authorId=57214847666
Conference/Presentations
1. Akter, A.; Yusoff, W.F.W.; and Hamid, M.A.A. (2022). “Ownership Structure, Board Diversity, and Real Earnings Management: Evidence from Energy Sectors in South Asian Emerging Economies”, Putra Business School Research Colloquium (PURE) Series 5, Universiti Putra Malaysia, Malaysia.
2. Yusoff, W.F.W.; Akter, A. (Corresponding Author); and Hamid, M.A.A. (2020). “Earnings management: a review on family ownership”, Proceedings of Business Innovation and Engineering Conference 2020 (BIEC 2020), School of Business, IPB University, Bogor, Indonesia; Published by Atlantis Press (Part of Springer Nature).
Available at: https://www.atlantis-press.com/proceedings/biec-20/125959168
3. Akter, A.; Yusoff, W.F.W.; and Hamid, M.A.A. (2020). “The Impacts of Audit Committee Effectiveness and External Audit Quality on the Association Between Ownership Structure and Earnings Management in Bangladesh”, Putra Business School Research Colloquium (PURE) Series 3, Universiti Putra Malaysia, Malaysia.
4. Majumder, M.T.H. and Uddin, M.J. and Akter, A. (2018). “Does bank diversification significantly affect profitability? A longitudinal study on Bangladesh”, Proceedings of 2nd International Conference on Engineering Technology, Science and Management Innovation (ICETSMI-2018), Mahratta Chamber of Commerce Industries & Agriculture, Senapati Bapat Road, Pune, Maharashtra, India.
Scholarship/Awards
- Master's Scholarship by China Scholarship Council (CSC), P.R. China (September 2016-June 2018).
- 3rd Prize of Academic Excellence based on academic results by the University of International Business and Economics, Beijing, China.
- Best paper presenter on the topic titled “Ownership Structure, Board Diversity, and Real Earnings Management: Evidence from Energy Sectors in South Asian Emerging Economies”, Putra Business School Research Colloquium (PURE) Series 5 (2022), Universiti Putra Malaysia, Malaysia.
- Best paper presenter on the topic titled “The Impacts of Audit Committee Effectiveness and External Audit Quality on the Association Between Ownership Structure and Earnings Management in Bangladesh”, Putra Business School Research Colloquium (PURE) Series 3 (2020), Universiti Putra Malaysia, Malaysia.