This paper is an attempt to identify various agency relationships that may exist in the economic & business life & the related problems that may arise due to such relationships. Corporate governance is a burning issue now a day. We have witnessed a paradigm shift in the corporate governance practices in different countries where audit committee has been addressed and accepted as a striking force. Likely, audit committees in the corporate sector in Bangladesh have a formidable challenge of effectively overseeing the company's financial reporting process in a dramatically changed but improperly regulated or unregulated corporate governance environment. It is also an effort to make a relationship between mitigating the agency problem and the role of audit committee in this respect. .

On the verge of information and technology advancement, mobile applications are used creatively in different areas such as learning, communication, networking, banking, entertainment, security etc. In the education, the mobile device has a variety of mobile learning apps to learn the basic concepts and to attain up to date information on different subjects such as marketing, HR, nance, mathematics, computer science, general knowledge etc. The current study was conducted to identify various factors affecting the usage of mobile apps among students for learning purpose. This study explored the impact of content quality, user-friendly and layout and graphic design of mobile apps on perceived selfperformance among students in academics. The study also identied the moderating effect of mobile learner's perceived motivation on perceived self-performance in academics. The study tried to nd out the difference between gender (male and female) on using all the variables in the current study. Data was collected from students studying in private management institutions. The results were found positive based on the hypothetical model in the current study i.e., content quality, user-friendly, layout design, were taken as an independent variable and perceived self-performance was used as dependent variable and meanwhile the moderating role of perceived motivation was evaluated.

The adoption of IFRS around the world is occurring rapidly to bring about accounting quality improvement through a uniform set of standards for financial reporting. However, accounting quality is a function of the firm's overall institutional setting, including the legal and political system of the country in which the firm resides. This paper documents the prospects of IFRS adoption and their impact on the financial reporting environment of Bangladesh considering the underlying institutional and economic factors. It argues about trade-off between the scale advantage of IFRSs (designed globally by the highly sophisticated authority) and the local advantage of decentralized adaptation. It is also an effort to focus on the problems relating to adoption of IFRS in Bangladesh and to reach some concluding remarks for better applicability of accounting standards in ensuring transparent information environment.

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