Staff profile

Mabel joined Durham University Business School as an Assistant Professor (Research & Education) in Accounting in August 2022. Before joining Durham University, she worked as Lecturer at School of Accountancy, Massey University, New Zealand from 2018 to 2022. Prior to that she worked at North South University, one of the leading private universities of Bangladesh for almost four years. Mabel also taught at Leeds Beckett University (former Leeds Metropolitan University) from 2011 to 2013.

Teaching experience in three different countries and in multicultural environment has enhanced her interpersonal skills. As a mentor Mabel aims to provide high quality and innovative learning environment for personal and professional development of her students. She was nominated for Lecturer of Year award organized by Albany Students Association in 2019, 2021 and 2022. She is a Fellow of Advance HE (FHEA).

Mabel gained PhD in Accountancy from Massey University, New Zealand. Her research area for doctoral degree was cost behavior with thesis titled "Determinants and Consequence of Cost Stickiness". She holds M.Sc. in Accounting and Finance from University of Leeds, England and Bachelor of Business Administration from North South University, Bangladesh.

As the lead applicant, Mabel was awarded Accounting and Finance Association of Australia and New Zealand (AFAANZ) 2021/22 research grant of AUD 6,600. Mabel is an Associate Editor for Corporate Governance: The International Journal of Business in Society. She has published in internationally ranked journals including Accounting & Finance, China Accounting and Finance Review, Finance Research Letters, and Journal of Management Control among others.

• Auditing/Audit fees
• Corporate finance
• Corporate governance
• Corporate social responsibility
• Cost behavior
• Financial reporting

Journal Article

• Costa, M. D., & Opare, S. (online). Impact of Corporate Culture on Environmental Performance. Journal of Business Ethics, https://doi.org/10.1007/s10551-024-05674-3
• D’ Costa, M., & Habib, A. (2024). Local Creative Culture and Firm Value. Finance Research Letters, 59, Article 104701. https://doi.org/10.1016/j.frl.2023.104701
• Costa, M. D., & Habib, A. (2023). Cost stickiness and firm value. Journal of Management Control, 34(2), 235-273. https://doi.org/10.1007/s00187-023-00356-z
• Costa, M. D., & Habib, A. (2023). Local creative culture and audit fees. The British Accounting Review, 55(2), Article 101151. https://doi.org/10.1016/j.bar.2022.101151
• Habib, A., D' Costa, M., & Al‐Hadi, A. K. (2023). Consequences of local social norms: A review of the literature in accounting, finance, and corporate governance. Accounting and Finance, 63(1), 3-45. https://doi.org/10.1111/acfi.13034
• Habib, A., & Costa, M. (2022). Cost stickiness and stock price crash risk. Accounting and Finance, 62(4), 4247-4278. https://doi.org/10.1111/acfi.12935
• Bhuiyan, M., Sangchan, P., & Costa, M. (2022). Do Co-opted boards affect the cost of equity capital?. Finance Research Letters, 46, https://doi.org/10.1016/j.frl.2021.102491
• Costa, M., & Opare, S. (2022). Cost asymmetry around seasoned equity offerings. https://doi.org/10.1016/j.jbef.2022.100668
• Naeem, M., Bouri, E., Costa, M., Naifar, N., & Shahzad, S. (2021). Energy markets and green bonds: A tail dependence analysis with time-varying optimal copulas and portfolio implications. Resources Policy, 74, https://doi.org/10.1016/j.resourpol.2021.102418
• Costa, M., & Habib, A. (2021). Trade credit and cost stickiness. Accounting and Finance, 61(1), 1139-1179. https://doi.org/10.1111/acfi.12606
• Habib, A., Costa, M., & Jing, J. (2021). Determinants and consequences of financial constraints: Review of the empirical literature. Zhongguo Kuaiji yu caiwu yanjiu, 23(3), 78-126
• Habib, A., Costa, M., Huang, H., & Sun, X. (2021). Financial constraints and workforce environment: An international investigation. International Review of Finance, 21(3), 1056-1067. https://doi.org/10.1111/irfi.12302
• Habib, A., & Costa, M. (2021). Debt maturity structure and cost stickiness. Journal of Corporate Accounting and Finance, 32(1), 78-89. https://doi.org/10.1002/jcaf.22479
• Costa, M., Habib, A., & Bhuiyan, M. (2021). Financial constraints and asymmetric cost behavior. Journal of Management Control, 32(1), 33-83. https://doi.org/10.1007/s00187-021-00314-7
• Habib, A., Costa, M., Huang, H., Bhuiyan, M., & Sun, L. (2020). Determinants and consequences of financial distress: review of the empirical literature. Accounting and Finance, 60(S1), 1023-1075. https://doi.org/10.1111/acfi.12400
• Bhuiyan, M. B. U., & Costa, M. D. (2020). Audit committee ownership and audit report lag: evidence from Australia. International Journal of Accounting and Information Management, 28(1), https://doi.org/10.1108/ijaim-09-2018-0107
• Naeem, M., Sehrish, S., & Costa, M. (2020). COVID-19 pandemic and connectedness across financial markets. Pacific Accounting Review, 33(2), 165-178. https://doi.org/10.1108/par-08-2020-0114