Dr Humayun Kabir

Staff Profile Image of Humayun Kabir

Senior Lecturer in Financial Accounting

Phone: + 64 9 921 9999

Email: humayun.kabir@aut.ac.nz

ORCID:
  https://orcid.org/0000-0002-6603-1665

Qualifications:

  1. Doctor of Business Administration from Kobe University
  2. Master of Business Administration from Kobe University
  3. Master of Commerce from the University of Dhaka
  4. Bachelor of Commerce from the University of Dhaka

Memberships and Affiliations:

  1.     CPA Australia (http://www.cpaaustralia.com.au/cps/rde/xchg)
  2.     American Accounting Association (http://aaahq.org/)   

Biography:

Dr Humayun Kabir joined Auckland University of Technology (AUT) in 2007. Prior to joining AUT, he had taught at the University of Dhaka for more than five years.

His primary research interests are in financial reporting and corporate governance. More specifically, he is interested in examining financial reporting quality, issues related to International Financial Reporting Standards and the linkage between corporate governance and financial reporting.

He has published papers in well-regarded accounting journals such as Australian Accounting Review, Pacific Accounting Review, Managerial Auditing Journal, and Accounting Research Journal. He has presented papers at AFAANZ annual conferences and AAA International Accounting Section Mid-Year Meeting. He has reviewed papers forInternational Review of Financial Analysis, Pacific Accounting Review, Managerial Auditing Journal, Accounting Research Journal, and Australasian Accounting Business and Finance Journal. He has also reviewed papers for international accounting conferences such as AAA annual conference, AFAANZ annual conference, AAA International Accounting Section Mid-Year Meeting and APIRA.

He has taught financial accounting papers in Bachelor of Business, Master of Professional Accounting and Master of Business programs. He brings his research experience to the classroom teaching and has received several research and teaching awards.

Teaching Areas:

  1. Financial Accounting
  2. International Accounting

Current Research Projects:

  1. Association between goodwill accounting under IFRS and audit fees – Evidence from Australia. (with Asheq Rahman) (state of progress: first draft is complete and presented at the departmental seminar)

Publications:

Refereed Journal Articles

  

1.   Kabir, H. and Rahman, A. (Forthcoming). The role of corporate governance in accounting discretion under IFRS:  Goodwill impairment in Australia, Journal of Contemporary Accounting and Economics (ABDC rank: A).

2.  Kabir, H., Su, L. and Rahman, A. 2016. Audit failure of New Zealand finance companies – An exploratory investigation. Pacific Accounting Review (ABDC rank: B): Vol. 28 (No. 3):  279-305. doi. http://dx.doi.org/10.1108/PAR-10-2015-0043

3.  Kabir, H. and Fawzi, L. 2015. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review (ABDC rank: B): Vol. 25 (No. 4): 228-244. doi. 10.1111/auar.12084

4.  Kabir, H. and Fawzi L. 2014. The behaviour of earnings, accruals and impairment loss of failed New Zealand finance companies.  Australian Accounting Review (ABDC rank: B): Vol. 24 (No. 3): 262-275. doi: 10.1111/auar.12028

5.  Kabir, M.H. and Fawzi L. 2011. Properties of net income and total comprehensive income – New Zealand evidence. Accounting Research Journal (ABDC rank: B). Vol. 24 (No. 3): 268-289.  doi: 10.1108/10309611111187000

6.   Kabir, M.H., Divesh Sharma, Md Ainul Islam, and Amirus Salat. 2011.  Big 4 auditor affiliation and accruals quality in Bangladesh. Managerial Auditing Journal (ABDC rank: B). Vol. 26 (No. 2): 161-181. doi: 10.1108/02686901111095029

7.    Kabir, M.H., Fawzi Laswad, and Md Ainul Islam. 2010. Impact of IFRS in New Zealand on accounts and earnings quality. Australian Accounting Review (ABDC rank: B). Vol. 20 (Issue 4): 343-357.  doi: 10.1111/j.1835-2561.2010.00106.x

Presentations at conferences and seminars

  1. Kabir, H. and Rahman, A. (2016). The Association between Goodwill Accounting under IFRS and Audit Fees – Empirical Evidence from Australia. Paper presented at American Accounting Association International Accounting Section 2016 Mid-Year Meeting on 19 February 2016, New Orleans, United States of America.
  2. Kabir, H. and Rahman, A. (2015). The Association between Goodwill Accounting under IFRS and Audit Fees – Empirical Evidence from Australia. Paper presented at the Department of Accounting seminar, Auckland University of Technology on 14 October 2015, Auckland, New Zealand.
  3. Kabir, H. and Rahman, A. (2015). The role of corporate governance in accounting discretion: The case of goodwill impairment in Australia. Paper presented at 2015 AFAANZ Conference, 7 July 2015, Hobart, Australia.
  4. Kabir, H. and Rahman, A. (2014). Association between goodwill impairment loss and economic and contracting variables in Australia– The role of corporate governance. Paper presented at Auckland Region Accounting Conference, 4 December 2014, University of Auckland, Auckland, New Zealand.\
  5. Kabir, M.H. (2014). Association between goodwill impairment loss and economic and contracting variables in Australia– The role of corporate governance. Paper presented at the Department of Accounting seminar, Auckland University of Technology on August 28, 2014, Auckland, New Zealand.
  6. Kabir, M.H. and Laswad, F. (2013). The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe.  Auckland Region Accounting Conference, November 29, 2013, Unitec Institute of Technology, Auckland, New Zealand. 

Awards:

  1. Best Conference Reviewer – American Accounting Association International Accounting Section 2015 Mid-year Conference
  2. Highly Commended Paper Award Winner at the Emerald Literati Network Awards for Excellence 2012 for the research paper entitled “Big 4 auditor affiliation and accruals quality in Bangladesh” published in Managerial Auditing Journal in 2011.  
  3. Outstanding Reviewer at Emerald Literati Network Awards for Excellence 2012 selected by the editors of Pacific Accounting Review.
  4. Excellence in teaching award at AUT Business School (2009)



Last updated: 10-Oct-2016 7.42am

The information on this page was correct at time of publication. For a comprehensive overview of AUT qualifications, please refer to the Academic Calendar.