Jahidur Rahman

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

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

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.

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

• 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

 Books

1. Rana, T., Rahman, M. J., & Öhman, P. (Eds.). (2024). Carbon Accounting for Sustainability and Environmental Management: Case Studies from China. Taylor & Francis [Forthcoming]
2. Rana, T., Rahman, M. J., & Öhman, P. (Eds.). (2024). Environmental, Social and Governance Accounting and Auditing: Perspectives from China. Taylor & Francis [Forthcoming]

Referred International Academic Journals

1. Zhu, H., & Rahman, M. J. (2024). Ex-ante Expected Changes in ESG and Future Stock Returns Based on Machine Learning. The British Accounting Review, 101457. [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., 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)]
8. 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)]
9. 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)]
10. 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)]
11. 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)]
12. 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)]
13. 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)]
14. 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)]
15. 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]
16. 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)]
17. 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)]
18. 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)]
19. 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)]
20. 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)]
21. 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)]

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)

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