Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Finance Research Journal of International Accounting, Taxation and Information Systems
Halimuzzaman, Md.
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Applications of Forensic Accounting in Detecting and Preventing Financial Crimes Saha, Palash; Dey , Kripa Nath; Chowdhury, Mohammad Shofiqul Islam; Das, Ripon Chandra; khan, Md Miraj Hossen; Tanvir, Md Tasnin; Halimuzzaman, Md.
International Journal of Finance Research Vol. 6 No. 2 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i2.2692

Abstract

Financial crimes, including fraud, misuse, and money laundering, present considerable risks to Bangladesh's economic stability and public confidence in financial institutions. This paper examines the application of forensic accounting in identifying and mitigating such crimes, evaluating its efficacy, identifying obstacles, and exploring possible legislative measures. A quantitative poll involving 400 respondents from industries such as banking, accounting, auditing, and regulatory organizations indicated that 82% perceived financial crimes as prevalent, whereas 89% asserted that forensic accounting could substantially improve fraud detection. The study revealed multiple obstacles to adoption, including insufficient forensic knowledge (68%), technological constraints (56%), and inadequate regulatory enforcement (63%). Participants endorsed the incorporation of global best practices, including as AI-driven fraud detection and real-time transaction monitoring, while underscoring the necessity for policy reforms, training initiatives, and technical investments to enhance the accessibility and efficacy of forensic accounting. The results suggest that by overcoming these obstacles, Bangladesh can improve its financial crime prevention framework, promote organizational transparency, and establish a more robust financial system.
Determinants of Capital Adequacy and Their Implications for Banking Stability Mustafa, Rubayet Yeasir; Halimuzzaman, Md.; Hossain, Mohammad Tofazzal; Uddin, Mohammad Kamal
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 1 (2026): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i1.147

Abstract

Capital adequacy is crucial for maintaining the stability and soundness of banking system, particularly in developing countries such as Bangladesh where banks face constant challenges related to quality of assets, compliance with regulatory standards and volatility in macroeconomic. With the implementation of Basel III and expanded regulatory scrutiny from Bangladesh Bank, determining factors that impact capital adequacy and consequently bank stability are becoming even more important. The objective of this paper is to empirically investigate important bank-specific, regulatory and macroeconomic determinants for capital adequacy have been examined, as well as testing whether or not capital adequacy tends to affect the general banking stability in Bangladesh. Particularly, the study purposes to investigate how profitability, asset quality, bank size, liquidity management, regulatory requirements and risk management influence capital adequacy among banks and appraise the influence of capital adequacy on banking solvency. A quantitative research method was used and primary data were obtained with a structured questionnaire which were distributed among banking staff of public, private and Islamic banks in Bangladesh. Descriptive and multivariate regression analysis were used to analyze the data. Findings show that profitability, asset quality, liquidity and efficient risk management positively influence capital adequacy whereas poor macroeconomic environment weakens the level of capitals. Their results also show that sufficient capital substantially increases bank stability by increasing its resilience, depositor confidence and crisis absorption. The study's findings show that enhancing internal control over financial reporting and regulatory enforcement are significant for maintaining banking stability in Bangladesh.
Co-Authors Chowdhury, Mohammad Shofiqul Islam Das, Ripon Chandra Dey , Kripa Nath Hossain, Mohammad Tofazzal khan, Md Miraj Hossen Mustafa, Rubayet Yeasir Saha, Palash Tanvir, Md Tasnin Uddin, Mohammad Kamal