Somaiya Akter is a Lecturer in the Department of Business Administration at Southeast University Bangladesh. They teach core accounting courses including ACT101 and ACT214, alongside business administration. Their research focuses on financial reporting quality, corporate governance, corporate social responsibility, and auditing practices.
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Research interests
1\. Financial Reporting Quality
Earnings management and its impact on firm performance Transparency in financial statements Role of accounting standards (IFRS) in improving reporting quality Financial disclosure practices in developing countries
Corporate Governance and Accounting
Board structure and financial performance Audit committee effectiveness Role of internal audit in fraud prevention Ownership structure and accounting quality
CSR and Financial Performance
Impact of CSR on profitability CSR and firm value CSR disclosure and investor confidence Short-term vs long-term effects of CSR
Auditing
Audit quality and financial credibility Auditor independence Audit fees and firm risk Internal vs external audit effectiveness