Dr Amitav Saha

Senior Lecturer in Accounting
BBus (Accounting), GCUT (UNDA), MCom (Macq), MPhil (UNSW), PhD (Macq), FCPA

Email: amitav.saha@nd.edu.au

  • Biography

    Dr Amitav Saha is a Senior Lecturer with extensive teaching and research experience at several Australian universities. He holds a PhD from Macquarie University and an MPhil from UNSW Sydney, and is a qualified Certified Practising Accountant, along with other qualifications.

    Dr Saha has published his scholarly work in several top-tier journals (ABDC - A*/A and Scimago - Q1 ranked), including The British Accounting Review, Abacus, Accounting & Finance, Accounting in Europe, the Journal of Accounting Literature, and the Journal of Contemporary Accounting and Economics. He regularly presents his work at national and international conferences, and his research is having a significant impact on both academic literature and professional practice. Notably, it was featured at the prestigious research forum of the International Accounting Standards Board (IASB) and continues to inform policy development. Dr. Saha’s research spans a diverse range of interests, with a strong focus on corporate disclosures, capital markets, reporting transparency, sustainability and international accounting standards. His impactful work in these areas has consistently received funding through both internal and external competitive research grants.

    Over the years, he has held several leadership roles, including Head of the Accounting Discipline, Program/Course Coordinator, and National Course Coordinator. He has a track record of service on various committees, as well as in curriculum mapping and development, external accreditation management, and course and program design. With a passion for educating and mentoring future professionals, Dr. Saha has taught a range of courses over the years and proudly contributed to the achievements of many business graduates.

    Dr Saha also maintains a high level of professional engagement and actively contributes to the industry in various capacities. Over an extended period, he has advised the Australian Government's Australian Accounting Standards Board (AASB) on numerous reporting and standard-setting issues and currently serves on their Advisory Panel related to corporate disclosures. Dr. Saha regularly serves as a recognised expert on prestigious national and international judging panels for awards.

    ORCID Profile

  • Honours and supervision

    Dr. Saha is an accredited HDR supervisor and welcomes inquiries from prospective PhD, DBA, and MPhil students.

  • Journal articles

    • Saha, A., Bose, S. & Lobo, G. (2025). Does Commitment to Operational Sustainability Pay Off? International Evidence, The British Accounting Review (ABDC Journal Ranking: A*). https://doi.org/10.1016/j.bar.2025.101782
    • Bose, S., Biswas, K. K., Ali, M. & Saha, A. (2025). Do Investment Opportunities Influence Private Firms’ Performance? International Evidence from Developing Countries, Journal of Accounting Literature (ABDC Journal Ranking: A), 47(5), 352-387. https://doi.org/10.1108/JAL-08-2023-0149
    • Saha, A., Bose, S. & Khan, H. Z. (2024). Does Readability of Textual Disclosures in Modern Slavery Reports Pay Off? Evidence from a Regulatory Setting, Accounting in Europe (ABDC Journal Ranking: A), 22(2), 232-266. DOI: https://doi.org/10.1080/17449480.2024.2364654
    • Saha, A. (2022). Financial Reporting Quality During a Crisis: A Systematic Review, Journal of Accounting Literature (ABDC Journal Ranking: A), 44(2/3), 154-176. https://doi.org/10.1108/JAL-01-2022-0013
    • Saha, A. & Bose. S. (2021). Do IFRS Disclosure Requirements Reduce the Cost of Capital? Evidence from Australia, Accounting & Finance (ABDC Journal Ranking: A), 61(3), 4669-4701. https://doi.org/10.1111/acfi.12744
    • Kim, S., Saha, A. & Bose. S. (2021). Do Capital Expenditures Influence Earnings Performance: Evidence from Loss-Making Firms, Accounting & Finance (ABDC Journal Ranking: A), 61(1), 2539-2575. https://doi.org/10.1111/acfi.12675
    • Bose. S., Saha, A., & Abeysekera, I. (2020). The Value Relevance of Corporate Social Responsibility (CSR) Expenditure: Evidence from Regulatory Decisions, Abacus (ABDC Journal Ranking: A), 56(4), 455-494. https://doi.org/10.1111/abac.12207
    • Saha, A., Morris, R. & Kang, H. (2019). Disclosure Overload? An Empirical Analysis of IFRS Disclosure Requirements, Abacus (ABDC Journal Ranking: A), 55(1), 205-236. https://doi.org/10.1111/abac.12148
    • Bose, S., Saha, A., Khan, H. Z., & Islam, S. (2017). Non-Financial Disclosure and Market-Based Firm Performance: The Initiation of Financial Inclusion. Journal of Contemporary Accounting & Economics (ABDC Journal Ranking: A), 13(3), 263-281. https://doi.org/10.1016/j.jcae.2017.09.006

  • Awards and honours

    Dr Saha’s contributions have been recognised through several awards and accolades, including the Vice Chancellor's Award for Teaching from the University of Notre Dame Australia, a Best Paper Award from the American Accounting Association (AAA), and the NSW President’s Award for Excellence from CPA Australia.