Jahidur Rahman

Educational Background

PhD in Accountancy. City University of Hong Kong.

MBA in Business Management. Ritsumeikan Asia Pacific University, Japan.

MBA in Accounting. University of Dhaka.

BBA in Accounting. University of Dhaka.

Professional Qualification

  • Professional Body: CPA Australia
  • Professional Licenses: Certified Practising Accountant (CPA)
  • Membership Number: 10468890
  • Country: Australia

Teaching Courses

  • Principles of Accounting
  • Intermediate Accounting
  • Financial Statements Analysis
  • Cost Accounting
  • Advanced Accounting
  • Auditing Financial Statements
  • Senior Thesis

Biography

Md Jahidur Rahman is an Assistant Professor of Accounting at Wenzhou-Kean University in Wenzhou, China. He earned a Ph.D. in Accountancy from the City University of Hong Kong, an MBA in Business Management from Ritsumeikan Asia Pacific University in Japan, and a BBA (Hons.) and MBA in Accounting from the University of Dhaka in Bangladesh. He is a CPA (Certified Practicing Accountant, Australia). His exceptional contributions to education have earned him several accolades, including the Excellence in Teaching Award, the Most Dedicative Professor Award, and the Advanced Educator Award from the Wenzhou Education Bureau in China. He has edited numerous research books and has published in leading accounting and management research journals, including the British Accounting Review, Accounting & Finance, the International Journal of Auditing, the Journal of Contemporary Accounting and Economics, Advances in Accounting, Meditari Accountancy Research, the Managerial Auditing Journal, Oxford University Press, the Journal of Family Business Management, the International Journal of Accounting & Information Management, Corporate Governance, and Business Ethics.

Research Interests

  • Artificial Intelligence and Machine Learning Approches
  • Auditing
  • ESG
  • Family firms

Work Experience

  • Assistant Professor of Accounting, Wenzhou-Kean University, China (Since 2016-present)
  • Instructor of Accounting (additional responsibility as PhD student). Department of Accountancy. City University of Hong Kong.
  • Graduate Teaching Assistant. Ritsumeikan Asia Pacific University, Japan.
  • Assistant Professor of Accounting. Ahsanullah University of Science & Technology, Bangladesh.
  • Lecturer of Accounting. Ahsanullah University of Science & Technology, Bangladesh.
  • Assistant Director of Students’ Welfare. University of Science & Technology, Bangladesh

Recent Publications (Selected)

Books

  1. Rana, T., Rahman, M.J., & Öhman, P. (Eds.). (2025). Environmental, Social and Governance Accounting and Auditing (1st ed.). Routledge, Taylor & Francis. https://doi.org/10.4324/9781003488934
  2. Rana, T., Rahman, M.J., & Öhman, P. (Eds.). (2025). Carbon Accounting for Sustainability and Environmental Management (1st ed.). Routledge, Taylor & Francis. https://doi.org/10.4324/9781003488965

2. Referred International Academic Journals

  1. Zhu, H., & Rahman, M. J. (2025). Ex-ante expected changes in ESG and future stock returns based on machine learning. The British Accounting Review, 101563. [ABDC Rank (A*), SSCI, Scimago (Q1), ABS (3)]
  2. Rahman, M. J., Zhu, H., & Yue, L. (2024). Does the adoption of artificial intelligence by audit firms and their clients affect audit quality and efficiency? Evidence from China. Managerial Auditing Journal. [ABDC Rank (A), SSCI, Scimago (Q1), ABS (2)]
  3. Rahman, M. J., & Zhu, H. (2024). Predicting financial distress using machine learning approaches: Evidence China. Journal of Contemporary Accounting & Economics, 20(1), 100403. [ABDC Rank (A), SSCI, ABS (2)]
  4. Rahman, M. J., Zhu, H., & Jiang, X. (2024). Family firms, client importance, and auditor reporting behavior: evidence from China. Meditari Accountancy Research, 32(2), 543-578. [ABDC Rank (A), Scimago (Q1)]
  5. Rahman, M. J., & Zhu, H. (2024). Detecting accounting fraud in family firms: Evidence from machine learning approaches. Advances in Accounting, 64. 100722. [ABDC Rank (A), ABS (2)]
  6. Lam, B. M., Mo, P. L. L., & Rahman, M. J. (2024). Secrecy culture, client importance, and auditor reporting behavior: an international study. Managerial Auditing Journal, 39(2), 113-137. [ABDC Rank (A), SSCI, Scimago (Q1), ABS (2)]
  7. Rahman, M. J., Rana, T., Xu, Y., & Öhman, P. (2024). Bridging BI and AI Enhancing Operational Efficiency in the Chinese Financial Sector. Journal of Global Information Management (JGIM), 32(1), 1-27. [ABDC Rank (A), SSCI, Scimago (Q1), ABS (2)]
  8. Rahman, M. J., Zhu, H., Zhang, Y., & Hossain, M. M. (2024). Effect of female representation in audit committees on non-audit fees: evidence from China. Meditari Accountancy Research. [ABDC Rank (A), Scimago (Q1)]
  9. Hossain, M. M., Rana, T., Nahar, S., Rahman, M. J., & Lema, A. C. (2023). Regulatory influence on sustainability reporting: evidence from Murray–Darling Basin Authority in Australia. Meditari Accountancy Research, 31(5), 1386-1409. [ABDC Rank (A), Scimago (Q1)]
  10. Rahman, M. J., & Zhu, H. (2023). Predicting accounting fraud using imbalanced ensemble learning classifiers–evidence from China. Accounting & Finance, 63(3), 3455-3486. [ABDC Rank (A), SSCI, Scimago (Q1), ABS (2)]
  11. 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, 25(2), 332-350. [ABDC Rank (A), SSCI, Scimago (Q1), ABS (2)]
  12. Rahman, M. J., Wu, Q., & Zhu, H. (2024). Corporate social responsibility in times of social distancing: Evidence from China. Business Ethics, the Environment & Responsibility. [SSCI, Scimago (Q1), ABS (2)]
  13. Hossain, M. M., Rahaman, M. M., Rahman, M. J., Lema, A. C., & Hassan, A. (2025). Australian public universities’ response to COVID-19. Journal of Public Budgeting, Accounting & Financial Management, 37(1), 70-85. [Scimago (Q1), ABS (2)]
  14. Rahman, M. J., Xuan, J., Zhu, H., & Hossain, M. M. (2024). Accounting fraud and corporate sustainability: Chinese listed companies. Journal of Financial Crime, 31(3), 558-574. [Scimago (Q1)]
  15. Rahman, M. J., & Jie, X. (2024). Fraud detection using fraud triangle theory: evidence from China. Journal of Financial Crime, 31(1), 101-118. [Scimago (Q1)]
  16. Hossain, M. M., Rahaman, M. M., & Rahman, M. J. (2023). Covid-19 corruption in the public health sector—emerging evidence from Bangladesh. Health policy and planning, 38(7), 799-821. [SSCI, Scimago (Q1)]
  17. Rahman, M. J., Zhu, H., & Beiyi, S. (2023). Is COVID-19 a turning point? Evidence from CEOs' investment behavior and risk tolerance. International Journal of Emerging Markets. [SSCI]
  18. Rahman, M. J., Zhu, H., & Hossain, M. M. (2023). Auditor choice and audit fees through the lens of agency theory: evidence from Chinese family firms. Journal of Family Business Management, 13(4), 1248-1276. [Scimago (Q1)]
  19. Rahman, M. J., Zhu, H., & Chen, S. (2023). Does CSR reduce financial distress? Moderating effect of firm characteristics, auditor characteristics, and covid-19. International Journal of Accounting & Information Management, 31(5), 756-784. [Scimago (Q1), ABS (2)]
  20. Rahman, M. J., & Zheng, X. (2023). Whether family ownership affects the relationship between CSR and EM: evidence from Chinese listed firms. Journal of Family Business Management, 13(2), 373-386. [Scimago (Q1)]
  21. Rahman, M. J., Ding, J., Hossain, M. M., & Khan, E. A. (2023). COVID-19 and earnings management: a comparison between Chinese family and non-family enterprises. Journal of Family Business Management, 13(2), 229-246. [Scimago (Q1)]
  22. Rahman, M. J., & Chen, X. (2023). CEO characteristics and firm performance: evidence from private listed firms in China. Corporate Governance: The International Journal of Business in Society, 23(3), 458-477. [Scimago (Q1), ABS (2)]
  23. Rahman, M. J., & Ziru, A. (2022). Clients’ digitalization, audit firms’ digital expertise, and audit quality: evidence from China. International Journal of Accounting & Information Management, 31(2), 221-246. [Scimago (Q1), ABS (2)]

3. Book Chapters

  1. Rana, T., Rahman, M. J., & Öhman, P. (2025). ESG accounting for performance measurement, risk management, and accountability. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-2
  2. Rahman, M. J., Rana, T., Zhu, H., Zhuo, C., & Khan, S. (2025). Environmental expertise, social variability, and board governance models' impact on corporate financial performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-3
  3. Rahman, M. J., Rana, T., Zhu, H., & Wu, T. (2025). Board structure and board composition in China and ESG performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-4
  4. Rahman, M. J., Rana, T., Zhu, H., & Pinrun, C. (2025). Corporate governance and ESG disclosure in China. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-5
  5. Rahman, M. J., Rana, T., Zhu, H., & He, H. (2025). The impact of corporate ESG performance on financial performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-7
  6. Rahman, M. J., Rana, T., Zhu, H., & Mao, C. (2025). The impact of ESG on financial performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-8
  7. Rahman, M. J., Jiayi, Y., Rana, T., & Zhu, H. (2025). The impact of ESG performance on corporate bankruptcy risk. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-9
  8. Rahman, M. J., Rana, T., Zhu, H., & Shi, C. (2025). The impact of enterprise ownership structure on ESG rating. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-11
  9. Rahman, M. J., Rana, T., Zhu, H., & Zhuge, L. (2025). The relationship between ESG disclosure, financial reporting quality, and investment efficiency. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-12
  10. Rahman, M. J., Rana, T., Zhu, H., & Lu, B. (2025). ESG, financial constraints, and family firm performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-13
  11. Rahman, M. J., Rana, T., Zhu, H., & Xinyi, W. (2025). ESG, dividend payout policy, and the moderating role of audit quality. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-15
  12. Rahman, M. J., Rana, T., Zhu, H., & Yujing, W. (2025). Does ESG performance reduce financial distress? Moderating effect of firm characteristics. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-16
  13. Rahman, M. J., Rana, T., Zhu, H., & Song, Y. (2025). The relationship between ESG and corporate financial performance and the role of audit quality. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488934-17
  14. Rahman, M. J., Rana, T., Zhu, H., & Tianyu, Z. (2025). ESG factors, firm value, and company size. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-19
  15. Rahman, M. J., Rana, T., Zhu, H., & Xuxiaohui. (2025). ESG disclosure as advertisement of corporate bond issue. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-20
  16. Rahman, M. J., Cen, T., Rana, T., & Zhu, H. (2025). The impact of banks as large creditors on ESG performance. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-21
  17. Rana, T., Rahman, M. J., & Öhman, P. (2025). Integrating ESG accounting with performance measurement, risk management, and climate change. In Environmental, social and governance accounting and auditing (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488934-22
  18. Rana, T., Rahman, M. J., & Öhman, P. (2025). Carbon accounting for sustainability and environmental management. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-2
  19. Rahman, M. J., Rana, T., Zhu, H., & Zeyu, C. (2025). Green accounting in China: Challenges, opportunities, and future directions. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-3
  20. Rahman, M. J., Rana, T., Zhu, H., & Huang, X. (2025). Analysis of green accounting impacts on Chinese corporate sustainability and financial performance. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-4
  21. Rahman, M. J., Rana, T., Zhu, H., Qianqian, T., & Khan, S. H. (2025). Environmental accounting and financial performance: Evidence from oil companies in China. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488965-5
  22. Rahman, M. J., Rana, T., Zhu, H., & Qin, Z. (2025). Carbon neutrality and enterprise value. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488965-7
  23. Rahman, M. J., Rana, T., Zhu, H., & Qinglu, X. (2025). The impact of corporate environmental performance on financial performance. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-8
  24. Rahman, M. J., Rana, T., Zhu, H., & Chen, J. (2025). Does ESG performance have an impact on financial performance? Moderating effect of firm nature. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-9
  25. Rahman, M. J., Rana, T., Zhu, H., & Xiaowei, Y. (2025). Mandatory or voluntary? Explore the effectiveness of Chinese environmental information disclosure policy. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488965-11
  26. Rahman, M. J., Rana, T., Zhu, H., & Dongying, Z. (2025). Factors influencing sustainability reporting: Evidence from the medicine manufacturing industry in China. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-12
  27. Rahman, M. J., Rana, T., Zhu, H., & Yilu, Y. (2025). Does size matter? Evaluating company environmental information disclosure in China's food industry: A combined approach of quantity and quality measurement. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-13
  28. Rahman, M. J., Rana, T., Zhu, H., & Yanyan, Z. (2025). Determinants of environmental accounting disclosure quality of listed chemical manufacturing companies in China. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488965-15
  29. Rahman, M. J., Rana, T., Zhu, H., & Zichun, S. (2025). Quality evaluation of corporate environmental accounting and disclosure in China's steel industry. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-16
  30. Rahman, M. J., Rana, T., Zhu, H., & Yibo, C. (2025). ESG accounting and firm value during COVID-19: Evidence from China. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-17
  31. Rahman, M. J., Rana, T., Zhu, H., & Wenxin Shirley, X. (2025). The relationship between carbon accounting, carbon dioxide emissions, and climate change. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-19
  32. Rahman, M. J., Rana, T., Zhu, H., & Sijie, Z. (2025). Carbon accounting and harvested wood products in China. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-20
  33. Rahman, M. J., Rana, T., Zhu, H., & Jiayi, Z. (2025). The effects of ownership structure, corporate governance, and external supervision on the quality of environmental accounting information disclosure. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis. DOI: 10.4324/9781003488965-21
  34. Rana, T., Rahman, M. J., & Öhman, P. (2025). Management control, performance measurement, and climate risk management perspectives for carbon accounting. In Carbon accounting for sustainability and environmental management (1st ed.). Routledge, Taylor & Francis.  DOI: 10.4324/9781003488965-22
  35. Rahman, M. J., Yangfan, G., Hossain, M. M., & Rana, T. (2023). Cloud Accounting: A New Business Model in Challenging Context of China. In Handbook of Big Data and Analytics in Accounting and Auditing (pp. 163-175). Singapore: [Springer Nature]
  36. 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. [SCOPUS]

4. Research Workshop Presentation

  1. C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (2022) “How Does Social Capital Affect Operational Efficiency?” Wednesday, 19 October 2022 (Virtual). Caritas Institute of Higher Education   (Virtual Workshop presented)
  2. C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (2020) “How Does Social Capital Affect Operational Efficiency?” September 4, 2020 (Virtual). Hong Kong Polytechnic University   (Virtual Workshop presented)
  3. C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (2019) “How Does Social Capital Affect Operational Efficiency?”  November 1, 2019. Jinan University, China   (Workshop presented)

5. Referred Conference Proceedings

  1. Rahman, M. J., & Zhu, H. (2024). Blockchain Adoption Propensity and Accounting Fraud: Insights from Machine Learning Evidence. American Accounting Association (AAA) Conference.
  2. C.S. Agnes Cheng, Lam Mo, Gladie Lui and Rahman, M. J. (2022) “How Do External Monitoring Affect Operational Efficiency?” Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference held at The Cordis Hotel, Auckland, 30 June to 2 July 2024
  3. Rahman, M. J., & Zhu, H. (2023).  Detecting Accounting Fraud in Family Firms: Evidence from Machine Learning Approaches. American Accounting Association (AAA) Conference. To be Held on 4 August 2023.
  4. 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.
  5. 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.
  6. 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.
  7. 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.
  8. 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.
  9. 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.
  10. 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.
  11. 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.
  12. 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.
  13. 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.
  14. 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.
  15. 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

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