First Author:   Mizanur Rahman University of Dhaka & Asian Development Bank Institute (ADBI) mzr.rahman@gmail.com   Department of Accounting & Information Systems, University of Dhaka Dhaka, 1000, Bangladesh   +88 2 8141849(Phone) +88 2 8141849(Fax) www.univdhaka.edu Second Author: Kaliappa Kalirajan National Graduate Institute for Policy Studies (GRIPS) kalirajan@grips.ac.jp   7-22-1 Roppongi, 7-22-1 Roppongi, Minato-ku Tokyo, 1068677, Japan   +81354136037(Phone) +81354130016(Fax) http://www.grips.ac.jp