Department of Business Administration
Dr. Md Gulam Sharoar Hossain Khan FCMA  Associate Professor
Name :
Dr. Md Gulam Sharoar Hossain Khan FCMA
Designation
Associate Professor  
Department
Department of Business Administration
Faculty
Faculty of Business & Entrepreneurship
Personal Webpage
https://faculty.daffodilvarsity.edu.bd/profile/bba/sharoar-bba.html
E-mail
sharoar.ba@diu.edu.bd
Phone
+8809617901233
  • PhD in Accounting, Department of Accounting, Faculty of Business and Economics (AMBA and AACSB accredited), University of Malaya (58th globally in the QS World University Rankings 2026.), Kuala Lumpur, Malaysia. Topic: Drivers of Internal Audit Effectiveness; Moderating Effect of Oversight Function of the Audit Committee.
  • Professional Cost and Management Accountant, FCMA (Fellow member of Cost and Management Accountant) from ICMAB (Institute of Cost and Management Accountant in Bangladesh), Qualified in 2010.
  • Professional Chartered Accountant- Final Level (Advance Level) from ICAB (Institute of Chartered Accountant in Bangladesh).
  • Master of Business Administration (MBA) in Accounting and Information Systems (AIS), Department of AIS, Faculty of Business Studies, University of Dhaka, Bangladesh.
  • Bachelor of Business Administration (BBA) in Accounting and Information Systems (AIS), Department of AIS, Faculty of Business Studies, University of Dhaka, Bangladesh.
  • Keynote Speaker- World Investors Week (2025) organized by Bangladesh Securities and Exchange Commission (BSEC) and IOSCO in 2025.
  • Commodity Derivatives Exchange, 2025, Chittagong Stock Exchange (CSE).
  • Generative AI for Finance Professionals, 2024, ICMAB.
  • Creating Leaders – How Organizations Look at It? 2024, ICMAB.
  • Universal Pension Scheme, 2023, ICMAB.
  • Public Financial Management (PFM) Reform: Journey towards Smart Bangladesh, 2023, ICMAB.
  • Public Sector Accounting-How far we are from Accrual Based?" (PFM: Module-1), 2023, ICMAB.
  • Workshop of OXFORD Journal (ONLINE), 2022, OXFORD University.
  • Bold Leadership is Transformational, 2021, ICMAB.
  • IAS 12 Income Taxes-Continuous learning course on IAS & IFRS, 2021, ICMAB.
  • Forensic Accounting: Role of Professional Accounting Institutions, 2021, ICMAB.
  • Internal Credit Risk Rating Systems (ICRRS) for Banks, 2021, ICMAB.
  • Advances Version of Smart-pls, 2021, Emerald Publisher.
  • The Challenges and Roles of Professional Accountants amid and post COVID-19 Pandemic, 2019, ICMAB.
  • Smart-pls as Statistical Tool, 2019, UM, Malaysia.
  • Smart PLS, 2019, UM, Malaysia.
  • How to do a Literature Review, 2019, UM, Malaysia.
  • How to Write Thesis, 2019, UM, Malaysia.
  • Sustainability Reporting towards Achieving SDGs, 2018, ICMAB.
  • Prospects and Challenges of Development of Capital Market, 2017, ICMAB.
  • Accounting Business Process Outsourcing (BPO), 2017, ICMAB.
  • The Bangladesh Securities and Exchange Commission (Public issue) Rules, 2015, 2016, ICMAB.
  • Basic Overview on SAP-FICO, 2015, ICMAB.
  • SAFA International Conference 2013.
  • Corporate Governance Guidelines for Bangladesh SEC-Possible impact and Opportunities for Stakeholders and Compliance of BAS/BFRS by listed Companies, 2013, ICMAB.
  • Cost Audit Workshop, 2013, ICMAB.
  • Black Economy of Bangladesh, Bangladesh Capital Market & Cultural Studies in International Accounting, 2012, ICMAB.
  • Audit Supervisor, Hoda Vasi Chowdhury & Co, Chartered Accountants (2012-2015)
  • Advisor, Al Islam Cami Industries td.
  • Statutory Audit- Pubali Bank Limited, Agrani Bank Limited, Sonali Bank Limited, Delta Life Insurance Company Limited, Berger Paints Bangladesh Limited, Butterfly Marketing Limited, Grameen Telecom, Kowntown Apparels Ltd., Lenny Fashion Ltd., Lenny Apparels Ltd., DANIDA, Rahimafrooz Super Stores (Agora).
  • Special Audit- National Bank of Pakistan, Butterfly Marketing Limited
  • Forensic Audit- Premier Bank Limited
  • Financial Due Diligence- Brumers & Partners Asset Management Bangladesh Limited, Popular Pharmaceutical Ltd.
  • Assets Valuation- IIDFC, ALICO
  • Compliance Audit- Dhaka Bank Ltd.
  • Financial Accounting, Cost Accounting, Management Accounting, Taxation, Auditing, Accounting & Information System (AIS), Accounting Theory- For BBA & MBA Program.
  • Financial Management, Advanced Financial Reporting, Strategic Management Accounting, Strategic Performance, Operational Performance- For Professional students, ICMAB
  • Business Analysis, Performance Evaluation for Policy making- For Professional students, ICSB
  • IAS/IFRS, Securities Rules for Capital Markets, Financial Derivatives, Fundamental and Technical Analysis in the Capital Market, Corporate Governance Rules, Securities Act, Sustainability Reporting. Integrated Reporting- For Capital Market Intermediaries, Institutional Investors, Brokerage House and General Investors.
  1. Khan, M. G. S. H., Sulaiman, N. A., & Shahimi, S. (2025). Unlocking the critical drivers affecting quality of internal audit consulting services. Management & Accounting Review (MAR), 24(1), 181-202. https://ir.uitm.edu.my/id/eprint/113520
  2. Khan, M. G. S. H., Shahimi, S., & Sulaiman, N. A. (2024). Drivers affecting internal audit consulting services: Contrasting views from demand-side and supply-side perspectives. Asian Journal of Accounting Perspectives, 17(1), 46–69. https://doi.org/10.22452/AJAP.vol17no1.3
  3. Sulaiman, N. A., Shahimi, S., & Khan, M. G. S. H. (2024). Internal Audit Effectiveness: Analysis of Input, Process and Output. In Zakaria, Z. & Zakaria, Z. (Eds.), Readings in Internal audit (pp.15-31). Penerbit Universiti Pendidikan Sultan Idris.
  4. Khan, M. S. R., Akhtar, S., Afrin, S., & Khan, M. G. S. H. (2024). The Post COVID Effects of Corporate Governance on Firm Performance: A Study on Private Commercial Bank in Bangladesh, Australian Finance & Banking Review, 8(1), 1-10. https://doi.org/10.46281/afbr.v8i1.2189
  5. Khan, M. G. S. H. (2023). Role of Internal Auditors and Sustainability Reporting: Mediating effects of audit committee, International Journal of Accounting & Finance Review, 14(1), 67-76. https://doi.org/10.46281/ijafr.v14i1.2039
  6. Khan, M. G. S. H. (2023). Internal Auditor Characteristics and Financial Reporting Quality: Evidence from Bangladesh. Indian Journal of Finance and Banking, 13(1), 91-103. https://doi.org/10.46281/ijfb.v13i1.2046.
  7. Khan, M. G. S. H. (2023). Persuading Drivers of Internal Audit Functions Effectiveness: Development of Conceptual Model, American International Journal of Economics and Finance Research, 6(1), 1–8. https://doi.org/10.46545/aijefr.v6i1.288
  1. Advance Financial Reporting- Book-ICMAB (2022).
  2. Management Accounting- Book-ICMAB (2022).
  1. Khan, M. G. S. H., Islam, A. K. M. Z., Siddik., & Sazzad. (2009). Practices of Depreciation Methods by the Private Commercial Banks in Bangladesh. Journal of Social Economic Research and Development, 6(2), 567-571.
  2. Khan, M. G. S. H., Islam, A. K. M. Z., Siddik., & Sazzad. (2009). Present Status of Public Sector Accounting in the Context of Bangladesh. Journal of Social Economic Research and Development, 3(6), 1813-1828.
  3. Islam, A. Z., Khan, M. G. S. H., & Khan, M. S. R. (2008). Reconsideration of the Tax System in Bangladesh for Industrial Development: An Empirical Study. Prime University Journal, 2(2), 95-112.
  • Auditing
  • Capital Market and 
  • Financial Market
  • Lifetime Fellow Member-ICMAB
  • Member of AFAANZ (Association of Finance and Accounting of Australia & New Zealand), year 2021-2022.
  • Faculty Grade-3 at BASM, academic wing of Bangladesh Securities and Exchange Commission (BSEC), August 18, 2024 to April 10, 2026.
  • Associate Professor at Stamford University Bangladesh from February 28, 2024 to 17th August 2024.
  • Research Assistant’ at University of Malaya under Dr. Noor Adwa Binte Sulaiman and Dr. Suhaily binte Shahimy in different research Project from September 2018 to June 2022.
  • Assistant Proctor’ at Stamford University Bangladesh from January 01, 2008 to December 31, 2011 & July1, 2025 to August 17, 2025.
  • Audit Supervisor’, Hoda Vasi Chowdhury & Co, Chartered Accountants (2012-2015).
  • Assistant Professor at Stamford University Bangladesh from December 1, 2010 to February 27, 2024.
  • Lecturer at Stamford University Bangladesh from April 7, 2007 to November 2010.
  • Lecturer at The Millennium University from January 01, 2007 to April 06, 2007.