Accounting

The Impact of Money Laundering on Economic and Financial Stability of Developing Country: Evidence from Bangladesh

2026-04-04T07:44:45Z

The Impact of Money Laundering on Economic and Financial Stability of Developing Country: Evidence from Bangladesh Khanom, Sharmin Masrura This study investigates the impact of money laundering on the economic and the financial stability of developing countries with a specific focused on Bangladesh. Money laundering is a serious problem for the developing countries. It harms the economy and the financial system. In this paper find that how money laundering affects the economic and financial stability of Bangladesh country with a growing financial sector. In this paper they explains how illegal money from activities corruption, crime enters the formal financial system and creates money to move out of the country reduces government income and increases the gap between rich to poor and it also creates to ricks for bank and financial institutions b making the financial system unstable and weakening trust in regulations. This paper is based on information from official reports research papers and other reliable sources. This is also findings Money laundering prevention ACT that show that although laws and policies against money laundering exist in Bangladesh. It enforcement and poor coordination among authorities reduce their effectiveness. The study of money laundering serious damages Bangladesh economic growth and financial stability. Strong law enforcement, better cooperation between institutions and greater public awareness are needed to control money laundering. Taking strong action against money laundering will help protect the financial system support sustainable development in Bangladesh.

Artificial Intelligence for Sustainability Reporting: A Systematic Literature Review

2026-04-04T07:44:01Z

Artificial Intelligence for Sustainability Reporting: A Systematic Literature Review Humaiyara, Mst. Jeba Growing demand for high-quality sustainability and ESG reporting has added pressure to employ Artificial Intelligence (AI) to enhance efficiency, accuracy, and credibility. However, research on AI-driven sustainability reporting remains unsatisfactory, with many theoretical works and few empirical experiments. To fill this gap, a comprehensive and systematic review of 38 academic articles published over the past five years (2005-2025) on the application of AI in sustainability reporting, ESG reporting, carbon accounting, and sustainability accounting will be conducted as part of this thesis. The study uses a systematic literature review design, in which the authors organize the papers by research methodology, AI application, results presentation, and limitations to implementation. As the findings show, the most common examples of AI applications are the automation of data collection and processing, the simplification of the process of measuring carbon emissions, the increased timeliness and consistency of reporting, and the assistance of machine learning, natural language processing, big data analytics, and IoT-based systems to analyze the ESG disclosures. A small number of empirical studies show that reporting speed, data quality, and the utility of decisions have been increased in measurable ways. Enabling conditions are very important in determining the success of AI, and they include data readiness, governance structures, digital platforms, employee competency, and the incorporation of current accounting and reporting platforms. The audit's willingness to provide assurance and acceptance of AI-produced sustainability information is an untested matter that raises issues of credibility, transparency, and the production of digital-like sustainability reports that do not create any substantive enhancement. The paper concludes that AI has the. potential to significantly improve sustainability reporting, yet only possible under conditions of strong data. system of management, transparent procedures, and control. The gaps in the research are evident in the thesis, particularly in the areas most significant to emerging economies. Empirical studies are invited in the future to investigate SMEs and high-impact sectors, contextual moderators, and high-impact assurance practices, thereby building stronger, more generalizable research.

Project Report On “Role of Accounting Information Systems in Fraud Prevention: Evidence from SMEs”

2026-04-08T21:00:27Z

Project Report On “Role of Accounting Information Systems in Fraud Prevention: Evidence from SMEs” Chowdhury, Mashfique This study examines the role of Accounting Information Systems (AIS) in preventing financial fraud among Small and Medium Enterprises (SMEs) in Bangladesh. Using a quantitative survey approach, primary data were collected from 50 SME owner-managers, accountants, and finance officers in Dhaka. A structured questionnaire was used to measure AIS adoption levels, internal control effectiveness, fraud incidence, and barriers to AIS implementation. The data were analysed using descriptive statistics, Pearson correlation analysis, and multiple regression analysis. The findings reveal that higher AIS adoption is significantly and negatively associated with fraud incidence (r = -0.61, p < 0.01), and that internal control strength is the most powerful predictor of fraud prevention outcomes (β = -0.42, p < 0.01). Financial constraints, skills shortage, and infrastructure limitations were identified as the primary barriers to effective AIS adoption. The study concludes that AIS represents a critical technological mechanism for fraud prevention in the Bangladesh SME sector, and provides practical recommendations for SME owners, policymakers, and accounting practitioners. The findings contribute original empirical evidence to a largely under-researched area in the context of developing economies.

Project Report On “Compliance with GRI Standards in Sustainability Reporting: An Empirical Analysis of Ready-Made Garments Industry in Bangladesh” Md. Sabuj

2026-04-08T21:00:30Z

Project Report On “Compliance with GRI Standards in Sustainability Reporting: An Empirical Analysis of Ready-Made Garments Industry in Bangladesh” Md. Sabuj Mia, Sabuj This study assesses GRI Standards compliance in sustainability reporting within Bangladesh's RMG industry. Analyzing 42 reports from 28 companies (2021-2023), the study finds that while all sampled companies claim GRI alignment, substantive compliance averages only 38.6%. Social disclosures (42.5%) outperform environmental (29.8%), yet sensitive issues remain omitted—83.3% lack freedom of association disclosures, 76.2% omit gender pay equity, and over 90% provide no supply chain accountability. Quality principles show timeliness (81.0%) and clarity (74.0%) as strengths, while balance (37.0%) and comparability (22.5%) reveal critical weaknesses, with 45.2% of reports containing no negative disclosures. Publicly listed, large, and LEED-certified firms outperform counterparts by 12-20%, though even leaders average below 50% compliance. The findings reveal a fundamental disconnect between claiming GRI adherence and substantive transparency—perpetuating greenwashing. The study recommends mandatory disclosure requirements and capacity building to improve compliance in Bangladesh's largest export sector.