Abstract: This study investigates the impact of number of educational institutions on literacy rate. Furthermore, it aims to determine which education institutions (primary schools, kindergarten schools, NGO schools, secondary schools, colleges, madrasahs and other educational institutions such as technical and vocational institutions, medical colleges, engineering colleges, agricultural and veterinary college, public or private universities) have a significant influence on increasing literacy rate. Data of 489 Upazilas (including City Corporations and Dhaka Metropolitan) were collected from Bangladesh Bureau of Statistics (BBS, District Statistics 2011). This research found that number of government primary schools, kindergarten schools, non-government secondary schools, schools & college (operating jointly), government college, non-government college and madrasah had positive impact on literacy rate. It was also found that number of registered primary schools, private primary schools, NGO schools, government secondary schools, kawmi madrasah, ebtedayee madrasah has no positive impact on Upazila literacy rate of Bangladesh. Key words: Literacy rate, primary school, secondary school, madrasah, college, university

Abstract: The purpose of the study is to present a new framework in the relationship among audit firm size, abnormal audit fees & independent auditor’s opinion by introducing positive and negative abnormal fees as a mediator variable. In this study merely uphold a systematic representation of relationship among Audit Firm Size, Abnormal Audit Fees & Auditor’s Independence. This study constructs a measure of auditor profitability as a proxy for audit quality and the paper is based on the idea that audit quality is influence by abnormal audit fees and audit firm size. So two model is developed here to find out the relation. Pearson’s co efficient of correlation will be shown to uphold the relation among them. Multiple regression will be used to check the developed hypothesis. The main contribution of this studies is i) To know about the auditor's fee structure for ensuring auditor quality, ii) Ensure the auditors independence and firm size Relationships, iii) Potential investment decision making, iv) Familiarizing with auditing criterion Keywords: audit quality, audit firm size, abnormal audit fee. 

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