The Dhaka University Journal of Business Studies (DUJBS), published by the Faculty of Business Studies, is a peer-reviewed, open-access journal dedicated to high-quality theoretical and empirical research. Its scope spans diverse fields, including Accounting, Finance, MIS, Marketing, and Strategy, targeting an audience of academics, policymakers, and business leaders.

The journal employs a rigorous double-blind review process. Manuscripts are initially screened by editors before undergoing evaluation by at least two reviewers. Final acceptance requires a plagiarism check (e.g., via Turnitin), with a maximum AI similarity and Text similarity index of 20%. To maintain ethical standards, editorial board members are excluded from the review process of their own submissions.

DUJBS publishes three volumes annually (April, August, and December). Supported by funding from the University of Dhaka, the journal charges no article processing fees, ensuring research remains freely accessible to support the global exchange of knowledge.

Vol. 44 No. 1 (2025): Vol. XLIV No. 1, 2025

This issue of the Dhaka University Journal of Business Studies (Vol. 44, No. 1, 2025) presents a rich collection of studies addressing emerging challenges and opportunities in Bangladesh’s business landscape. Covering domains such as auditing, sustainability, digital transformation, finance, knowledge management, tourism, and education, the articles offer valuable empirical insights and policy relevance. We hope this issue advances scholarly discourse and supports evidence-based decision-making in academia and practice.

Published: 27-01-2026

Does the Amended Audit Report Minimize the Audit Expectation Gap? Evidence from Bangladesh

Taslima Akther, Mohammad Moniruzzaman, Ana Licerán Gutiérrez (Author)

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