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The purpose of this paper is to assess the information quality of e-government websites by university-education citizens of Bangladesh. It also investigated citizens' demographic and Internet related variables associated with perceived information quality ratings and the validity of the underlying factor structure of information quality dimensions.

An online survey was conducted to assess information quality of e-government websites among a sample of university-educated citizens in Bangladesh. Descriptive statistics were obtained to examine respondents' ratings on information quality of these websites on a five-point Likert scale. A multiple linear regression model was applied to determine the effect of demographic and Internet use variables associated with information quality ratings on e-government websites. Finally, a confirmatory factor analysis (CFA) was performed to determine the underlying factor structure of information quality dimensions.

The findings revealed that the ratings on most information quality items were close to 4.00 on a five-point scale, indicating a generally high information quality of Bangladesh e-government websites. Out of 20 information quality dimensions, value-added and authority were the two top-rated information quality dimensions while security, completeness, reliability, advertisement, relevance and ease of use were the least rated dimensions. The results of multiple regression suggested that gender, age and the device used for accessing the Internet were significantly associated with information quality of e-government websites. The CFA results indicated that information quality dimensions corroborate the factor structure of information quality dimensions used in earlier studies, although the model fit statistics were not fully validated.

The focus of this study was confined to university-educated citizens in Bangladesh. Therefore, the results of this study may not be generalized to other demographic groups in Bangladesh or elsewhere.

This paper can provide guidelines for developing high-quality, informative and citizen-centric e-government websites and suggest ways on how these websites can be evaluated for information quality.

This study is the first to examine the information quality of e-government websites from the citizens' perspective in Bangladesh. The findings of this paper can assist responsible government agencies in making the websites more informative and useful for a diverse group of users.

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate of publications on IB indicates that this subject has attracted a substantial amount of scholarly attention. It has also been a prioritized topic for many banking and financial scholars in Bangladesh. This paper aims to conduct a bibliometric analysis to assess the research on IB in Bangladesh.

The method used in this study is a bibliometric analysis of the sample literature collected in January 2022 from the SCOPUS database. The sample size of the study is 120 articles published between 1999 and 2021 which meet the specific selection criteria. To analyze the data, software such as Rstudio (Rshiny), Microsoft Excel and VOSviewer have been used. The analyses were performed in three broad categories: overall performance indicators, citation analysis and cross-dimensional keyword analysis, followed by a brief content analysis that identifies research streams.

This paper shows a notable increase in the number of publications between 2012 and 2021 with Alam M.K. being the highest contributor to this momentum publishing 12 articles. The findings also highlight the most contributing countries, organizations, publications, articles, sources and subjects. Out of 120 articles, this study has identified 14 research streams that have already been investigated by previous authors. The research streams include the growth of IB in Bangladesh; corporate social responsibility; Islamic human resource management; comparative study; customer satisfaction; development issues; efficiency of Islamic banks; green banking; Islami Bank Bangladesh Limited; IB industry; Islamic finance; Islamic microfinance; Shariah governance; and theoretical aspects of IB in Bangladesh. This study further identified future research agenda with specific research questions.

This research is limited to journal articles published in English in Scopus-indexed publications. Further research could include various databases, such as the Web of Science, and increase studied units. While this study focused only on bibliometric analysis and research streams, future studies may center on the systematic review of articles published on specific topics.

Although IB is a rising sector in the financial system of Bangladesh, to the best of the authors’ knowledge, this is the first bibliometric analysis of IB in Bangladesh. The 14 research streams identified in this study also uniquely provide 10 future research agendas with 39 specific research questions.

This study aims to investigate whether Bangladesh would avoid the middle-income trap (MIT) in its transition to a high-income country (HIC) according to its “Vision 2041”.

Using both actual and forecasted secondary data, three MIT models of different approaches were used to evaluate the government’s vision-based projections. Moreover, crucial indicators of deindustrialization and institutional strength were linked to the investigation of potential transitions.

According to the absolute definition and international forecasts, the Bangladesh economy might not fall into an MIT at its lower-middle-income level within the intended period due to being shorter than the defined limit. However, its real GDP per capita relative to the USA would remain far below the defined threshold limit of an upper-middle-income country (UMC) in 2041. Meanwhile, Bangladesh has reached the third of the five gradual phases and is awaiting a new transition in 2029. However, its vision-based plan would face challenges such as skills gaps, institutional reforms and successive global crises.

Bangladesh might be trapped in MIT at the UMC level in the 2030s, with no path to renovate after the demographic dividend ends in 2047. In this regard, the government must demonstrate a strong political will to ensure the effectiveness of its policies and the viability of its institutions.

This study not only compared projections to forecasts using different MIT models but also connected transition phases to industrial policies and institutional strengths.

This study aims to investigate the sustainable development goals (SDGs) awareness of public librarians, their perceived understanding of public libraries to achieve United Nation Sustainable Development Goals (UNSDGs) and identify the challenges affect the library adoption to SDGs.

In this study, a quantitative survey method was used to collect responses. The study population was all head of public libraries in Bangladesh. Seventy-one personalized individual e-mails with a link to a Web-based questionnaire were sent out to the public librarians (head of public libraries) inviting them to participate in this study. Fifty-nine responded to the survey, which was 83.09% of all population.

The findings revealed that public librarians working in different public libraries were generally aware of UNSDGs. The perceived understanding on the role of public libraries to achieve SDGs varies from SDG#1 to SDG1#7. However, most of the librarians’ responses ranked well in line with SDGs#1, #2, #3, #4 and #17, and they believed that their public libraries are doing well on some of these goals. Out of 17 SDGs, public libraries are working well on 7 goals. Lack of SDG-related activities, awareness, funds, implementation plan and unwillingness of the policymakers are challenges identified in this study.

There are not many studies on public libraries in Bangladesh, and the research areas are not diverse. There are only few studies in this area, and there is a need for different kinds of studies to reach a better overview and understanding when developing public library services to support SDGs. This could serve as the basis for a deeper study.

This article examines the misinformation on the COVID-19 pandemic in social media and electronic media, as well as whether the existing legal administration and laws in Bangladesh, Singapore, and Vietnam are adequate to combat the infodemic. People who believe misinformation and fake news about Coronavirus, prevention, and treatment may put their lives in danger. False information about Coronavirus has spread throughout the world, not just in South and Southeast Asian countries, causing widespread concern in the global healthcare community. We employed a qualitative approach as well as the case study analysis method. Case studies were conducted using news reports and news channels. We examined the legal provisions of the People's Republic of Bangladesh's Constitution, as well as factual analyses of Singapore and Vietnam. We discovered the impact of misinformation dissemination through social and electronic media, which is prevalent not only among rural Bangladeshis but also in almost all classes in Singapore and Vietnam, and how such influence can be detrimental to the interests of Bangladesh, Vietnam, and Singapore.

The study explores the existing Shariah audit practice of Islamic banks (IBs) in Bangladesh aiming at providing suggestions for improvements on the detected shortfalls in the relevant areas.

This research applied a qualitative method, and data were collected through conducting semi-structured interviews in Bangladesh. A total of 17 interviews were conducted for accomplishing the research objectives.

The study finds that there is no comprehensive Shariah audit manual in the current operation for IBs in Bangladesh, and as such, the requirements of their Shariah compliance remain a big question. Although the Shariah audit is conducted within IBs, and the Shariah audit officers or Shariah officers inspect necessary documents while conducting the Shariah audit, they only cover 10–20% of total investments and transactions. Based on the findings of this study, it is recommended that the Shariah auditing tasks should broadly cover at least 80% of the investment portfolios, documents and financial contracts and activities.

The findings of this research are expected to significantly contribute to the regulatory authorities concerned in Bangladesh and beyond, which include the suggestions that IBs can adopt to strengthen their Shariah governance system. The study also pinpoints that in the current system, Shariah auditors' roles are somehow limited in examining and checking the investment sides with a minimal portion (10–20%), for which they are unable to perform their responsibilities in a befitting manner to provide assurance services and overall Shariah compliance of IBs activities.

This study explores the current Shariah audit systems and provides recommendations to improve the existing systems which will be beneficial for Islamic banks of Bangladesh.

To the researchers' knowledge, perhaps this is the first research of its kind which seeks to explore the current Shariah audit practice in Bangladesh qualitatively, and it provides some practical suggestions for making the necessary developments of the current audit process of IBs. In addition, there are no empirical studies in the entire Emerald insight publishers and Scopus database regarding Shariah audit practices. The study contributes to the agency, stakeholder and legitimacy theories by exploring the Shariah audit of IBs.

Research based on Bangladesh–US trade data examines the Heckscher–Ohlin model and the Rybczynski hypothesis in this study.

Ordinary least square (OLS) techniques are used in this study, which relies on data from the NBER International Trade and Geography Data and the UN Comtrade Database for the years 2018 and 2008.

The research shows that trade between the United States and Bangladesh follows Heckscher–Ohlin and Rybcyzinski's trade predictions. According to the study, since labor is in plentiful supply in Bangladesh, Bangladesh's labor-based sectors have a higher US labor-to-capital import shares than US capital-based industries. As Bangladesh has not changed significantly from a labor-based country since 2008, it retains the same pattern even though the share of US unskilled labor-based sectors imported from Bangladesh decreased in 2018.

The findings of this study have a wide range of implications for both trade theory and policy debates between Bangladesh and the United States.

The Ukraine crisis, which began with Russia's military intervention, has violently jolted the modern world. The egregious Russian invasion of Ukraine, on the other hand, has arguably altered the trajectory of the world order. This whiff of war does not exclude any state because all states in the world system are economically, politically, and socially interconnected and dependent on one another. Bangladesh is also feeling the effects of the Ukraine crisis. The crisis has highlighted some challenging aspects of Bangladesh's foreign policy, testing the robustness and independence of its decision-making process regarding United Nations resolutions. Myanmar, like Bangladesh, has appeared befuddled in its response to the crisis. This paper examines how Bangladesh and Myanmar's foreign policy anticipated an unwanted labyrinth by the crisis, which made its moral credibility critical to some extent. Furthermore, the paper discusses how these two countries’ foreign policy trajectories became entangled at a difficult crossroads. We used secondary data sources backed up by scholarly works on Bangladesh and Myanmar foreign policy, relevant books, recent reports, and writings on the subject for this article. This paper also sheds light on Bangladesh's U-Turn in supporting and speaking out in support of the UN resolution on Ukraine's humanitarian crisis.

The new audit regulation for disclosure of key audit matters (KAMs) in financial reporting has been introduced in both developed and developing countries. This study investigates the influence of three distinctive sets of variables, namely industry features, firm characteristics and auditor attributes, on the extent, pattern and level of disclosure of KAMs by companies listed in Bangladesh, an emerging economy.

The study uses qualitative and quantitative research approaches to investigate the pattern of disclosure of KAMs and their determinants. With a sample of 447 firm-year observations from companies listed on the Dhaka Stock Exchange over 2018–2020, the study reveals industry-level, firm-level and auditor-specific characteristics that affect KAMs' communication in the new audit reporting model.

The findings suggest that significant differences exist between firms in the number and types of KAMs reported and the extent of their disclosure. The study findings also observed variations both within and across different industry sectors. Highly regulated firms disclose a greater number of KAMs, while environmentally sensitive firms are found to provide a greater detail of the issues presented as KAMs. Further, both firm size and age positively impact the number of KAMs disclosed and the extent of the disclosure provided. Big-4-affiliated auditors do not issue a significantly higher number of KAMs but deliver extensive details to their KAMs description, compared to non-Big-4 auditors. In addition, while auditors, in general, tend to issue boilerplate KAMs, Big-4 associates are found to disclose more new KAMs. However, audit fees and auditor rotation do not influence KAMs disclosure.

This study is based on two years of publicly available data. However, future studies could consider in-depth interviews to explore the motivation behind KAMs' disclosure in Bangladesh and other developing countries with similar cultural and contextual values.

These findings have substantial policy considerations for improving firms' audit quality and, thus, their financial reporting quality, with implications for national and international standard-setters, regulators and other stakeholders.

This study is one of the earliest endeavours to investigate KAMs in a context of an emerging country, such as Bangladesh, which adopted KAMs' disclosure in 2018.

The purpose of this paper is to address the challenges developing countries face in attempting to balance sanitary and phytosanitary measures (SPS) health and safety measures against concerns about protectionism, illustrated by the impact of trade barriers on the fisheries and aquaculture sector in Bangladesh. The paper then provides recommendations to overcome the effects of these trade barriers.

The author uses a close doctrinal approach for the first three parts of the paper by analysing the provisions of the World Trade Organisation (WTO) SPS Agreement and the effect of those provisions in creating domestic compliance gaps in the Bangladeshi fisheries and aquaculture sector. A qualitative approach is then adopted in suggesting potential reforms and future directions to assist the Bangladeshi fisheries and aquaculture sector overcome SPS trade barrier issues.

To overcome the market access issues created by SPS trade barriers, Bangladesh and other developing countries require multilateral assistance, accommodation by trading partners and internal reforms. This includes reforming internal governance structures, improving trade participation and negotiation, increasing infrastructure investment and learning from similar countries who have improved their supply chain management.

This paper will have significant implications by contributing to law and policy reform debates involving international trade law and domestic compliance gaps. It will also assist other developing countries that experience SPS trade barriers to learn from the experience of the Bangladeshi fisheries and aquaculture sector.

This paper has practical implications by providing recommendations for how Bangladesh can overcome SPS trade barriers and improve its market access. This will help Bangladesh integrate into the global trading system by enhancing its participation in the SPS framework.

By addressing and providing recommendations for the SPS trade barrier challenges faced by Bangladesh fishery and aquaculture sector, this paper provides a framework to improve the economic development and global competitiveness of the industry. This will contribute the gross domestic product growth and help increase the overall living standards of the people involved in the fisheries and aquaculture business in Bangladesh.

This paper is an original work that has not been published elsewhere. It is the first time a paper has dealt with the legal, policy and compliance challenges faced by the fisheries and aquaculture sector in Bangladesh.