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The aim of this paper is to analyze the status of independence of the judiciary in Bangladesh. It is recognized worldwide that an independent judiciary is the sin qua non of democracy and good governance. However, without separation of the judiciary from other organs of the state absolute independence of judiciary is not possible. An attempt has been made in this paper to sketch the brief historical background of judicial system in Bangladesh through analyzing the meaning and basic principles of judicial independence and to what extent these principles exists in Bangladesh. How did the judiciary finally separate from the executive? After separation of the judiciary, what is the status of executive interference over judiciary in Bangladesh has also been evaluated in this paper.

The study is qualitative in nature and based on secondary sources of materials like books, journal articles, government rules, newspaper reports, etc. Relevant literature has also been collected through Internet browsing.

In this study, it has been found that from time immemorial the judicial system of Bangladesh was not completely independent from the interference of the executive branch of the government. It has also been found that from the beginning of the British colonial rule, the question of separation of the judiciary from the executive had been a continuing debate. Presently, even after separation of the judiciary, the interference of the executive over the judiciary is still continuing.

This paper opens a new window for the policy makers and concerned authorities to take necessary steps for overcoming the existing limitations of the status of judicial dependence in Bangladesh.

The paper will be of interest to legal practitioners, policy makers, members of civil society, and those in the field of judicial system in Bangladesh and some other British colonial common law countries.

This study aims to examine senior executives’ work–life (WL) experiences, perceptions and consequences in light of leader gender.

Multi-wave data were collected from 133 executives at a large, global technology company. Time 1 assessed need for and usage of flexibility options (flextime, telework and compressed work week), organizational support and work-to-home interference (WHI); Time 2 yielded supervisor-rated performance; and Time 3 assessed commitment.

Leader gender interacted with childcare and eldercare in predicting organizational support: female leaders perceived less WHI for both types of care demands. Leader gender interacted with eldercare (but not childcare) in predicting the need for flexibility: female leaders reported necessitating less flexibility for eldercare, despite males’ higher perceived interference. Leaders of both genders indicated lower interference when they perceived organizational support, and higher organizational commitment when interference was low and when their employer satisfied their flexibility needs. Hearteningly, performance reviews were not more negative for employees with flexibility needs or using flexibility policies.

This research yields important implications, including empirical justification for WL management initiatives being extended to include men as well as women, and expanded for both genders. This is particularly true for leaders, as high-level employees report especially intense workloads and unclear boundaries between domains.

As gender, work and family roles continue to evolve, research must keep pace with evaluating those trajectories in light of research and practice. This study contributes to filling the gap at that intersection, with a focus on senior executives, a unique but oft-neglected group.

This paper aims to explore the role of public sectors auditors in strategically responding to institutional pressures to conduct a performance audit of Sustainable Development Goals (SDGs) implementation in Ghana.

To gather in-depth and rich empirical data, semi-structured interviews were conducted with 12 senior and middle management auditors of Ghana's Supreme Audit Institution (SAI).

The findings indicate that the International Organisation of Supreme Audit Institutions, the government, auditees, political executives and the Audit Service Board all exert institutional pressure on Ghana's audit of SDG implementation. In response to these pressures, the SAI deploys acquiescence, compromise and manipulation strategies that result in the coupling, and in some cases, the loose coupling of SDG audit practices.

Observation method of data collection would have given the researchers first-hand knowledge of the role of auditors, the institutional pressures to SDG audit and the strategic response to the institutional pressures. The authors were unable to accompany the public sector auditors to their field audits. This would have aided in obtaining more detailed empirical data.

The findings suggest that external and internal factors affect public sector audit of SDG implementation. Because the SAI of Ghana is dependent on the central government for budgetary allocation and auditees for miscellaneous logistics, it is under coercive pressure to meet rent seeking demands of political executives. As a result, SAIs in emerging economies must revisit the other side of accountability by reinforcing a constructive dialogue with those held accountable, particularly politicians and auditees.

This study's contribution is the exploration and application of institutional theory and Oliver (1991) model for responding to institutional pressures to a novel research area, namely, SDG implementation audit by public sector auditors in an emerging economy.

The main aim of this paper is to analyze judicial system of Bangladesh, which comprises all courts and tribunals that performs the delicate task of ensuring rule of law in the society. The paper depicts the history and evolution of the judicial system in Bangladesh from ancient period to present day.

The study is qualitative in nature and based on secondary sources of materials like books, journal articles, government orders, rules, acts, newspaper reports, etc. Relevant literature has also been collected through internet browsing.

The major findings of this paper are: there is a well‐organized court system in Bangladesh which is in fact the replica of the system introduced by British rulers and it is widely accepted in the original Constitution of Bangladesh. The ancient judicial system was not based on rule of law rather on caprice and caste consideration. The executive branch of government always attempts to control the judiciary through different mechanisms, which include the appointment, tenure and discipline of judges from ancient period. Therefore, the independence of judiciary is vulnerable from ancient time to present day and even after separation of the judiciary from the executive (November 2007) the interference of the executive over the judiciary is still continuing.

This paper opens a new window for the policy makers and concerned authorities to take necessary steps for overcoming the existing limitations of judiciary.

The paper will be of interest to legal practitioners, policy makers, members of civil society, and those in the field of judicial system in Bangladesh and some other British colonial common law countries.

To examine the enabling legislation of European Union (EU) member country supreme audit institutions (SAIs) for their accountability to parliament and independence from the executive arm of government.

The sample comprises the SAIs of the 25 EU member countries and the European Court of Auditors. Data were collected on 30 accountability and independence issues directly from the enabling legislation of these SAIs.

Results indicate that apart from a number of instances where the enabling legislation is silent, provisions generally provide for adequate independence of the SAIs from the executive arm of government. On the other hand, the provisions for the accountability of the SAIs to parliament are somewhat weaker.

If actual practice or convention does not reflect the literal interpretation and application of the enabling legislation, then SAIs may have more or less independence and/or accountability than suggested by the analysis of the legislation alone.

Results of this study highlight where current provisions could be further strengthened through appropriate amendments to the enabling legislation.

Such findings may be useful to policy makers and legislators.

The purpose of this paper is to evaluate the role of judicial activism as a golden mean approach of judiciary in protecting and promoting human rights from illegitimate interferences of government. With this aim, several case studies have been done on verdicts of higher judiciary in Bangladesh.

This paper is an exploratory case study focused on Bangladesh. The paper is qualitative in nature and based on secondary sources of published facts like books, journal articles and Dhaka Law Reports. Information also gathered through Internet browsing.

Though judiciary is very effective to protect and promote human rights and rule of law in a country through judicial activism or public interest litigation, the role of non-governmental organizations (NGOs) are crucial in Bangladesh. Delay and disposal of cases is one of the great impediments in the process of ensuring human rights in Bangladesh. Besides, negligence in implement the verdict of judiciary and interferences of executive over judiciary is another finding of this paper. Apart from these shortcomings, judicial activism is a very important potential instrument of judiciary to protect and promote human rights and the rule of law in Bangladesh.

The major limitation of this paper is it is based on secondary sources of information. It would have more rich if periodical data can be used for comparing theory and practice.

This paper would be helpful for making a policy for overcoming limitations of judicial activism in Bangladesh to protect and promote human rights.

Social awareness can be build-up through NGOs and readers by disseminating and penetrating information of this paper’s findings and recommendations.

This paper would an unique and add new knowledge in the literature of public interest litigation and Human Rights Law in the context of Bangladesh.

In 2004, the Canadian government appointed an ethics commissioner reporting directly to Parliament. I show how an appeal of the ethics commissioner finds its traction in three problem areas. First, there is an increasing distaste in Canada for patronage and other similar forms of partisanship in politics, but there is general uncertainty about the constitutional or ethical standards that ought to apply. Second, the language of democratic criticism and reform of Parliament is rooted less in actual constitutional practice than in an idealized sense of how Parliament ought to work, a problem that is exacerbated by the ongoing presence of the American example. Finally, these both feed into a growing disengagement from traditional party politics and a desire for more “independent” or non-partisan checks on government, of which the Office of the Auditor General is becoming a popular exemplar. As an independent, Parliamentary, and non-partisan check on government, the ethics commissioner appears to serve as at least a partial solution to much of what is wrong with the Canadian political system.

Aims to investigate the extent of the effectiveness of monitoring functions of board of directors, audit committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia over the period 2002‐2003.

The current study employs the cross‐sectional modified version of Jones, where abnormal working capital accruals are used as proxy for earnings management.

The study reveals that earnings management is positively related to the size of the board of directors. This supports the view that larger boards appear to be ineffective in their oversight duties relative to smaller boards. A possible explanation for the insignificant relationship between other corporate governance mechanisms (independence of board and audit committee) and earnings management is that the board of directors is seen as ineffective in discharging their monitoring duties due to management dominance over board matters. The apparent reason for this phenomenon is attributed to the board of directors' relative lack of knowledge in company's affairs. The study also found that ethnicity (race) has no effect in mitigating earnings management, possibly due to the more individualistic behaviour of the Bumiputra directors. The modernisation of Malaysia and also the increase in Bumiputra ownership of national wealth may have caused the Malays to be more individualistic, similar to their Chinese counterpart.

Since, there are relatively few studies conducted in this area specifically among Malaysian firms, this study will broaden the scope by providing empirical evidence of the relationship between various corporate governance characteristics, cultural factors and earnings management.

This paper aims to explain the weaknesses and inconsistencies inherent in the Dodd-Frank Act of 2010 (USA).

The approach is entirely theoretical and multi-disciplinary (and relies on some third-party empirical research), and it consists of a literature review, critique and the development of theories which are applicable across countries.

The Dodd-Frank Act is inefficient and inadequate as a response to the global financial crisis. The Dodd-Frank Act has not resulted in significant economic growth and has increased transaction costs and compliance costs for both government agencies and financial services companies.

The author developed the theories introduced in the paper.