AUT - Ahsan Habib

Dr Ahsan Habib

Associate Professor in Accounting

Phone: +64 9 921 9999 - ext: 5165

Email: ahsan.habib@aut.ac.nz

Qualifications:

Doctor of Philosophy (Ph.D) in Accounting  

Memberships and Affiliations:

Member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)

Member of the American Accounting Association (AAA)

Teaching Areas:

Teaching responsibility: Undergraduate

•     Current Issues in Financial Accounting
•     International Accounting

Postgraduate Level

•     Financial Statement Analysis and equity valuation

Research areas:

•     Capital market research in accounting with a particular emphasis on quality of accounting information
•     Accounting information and corporate governance
•     Audit firm industry specialization and financial reporting outcomes

Research Summary:

Dr. Habib completed his Doctoral study at Hitotsubashi University, Japan in 2003. His dissertation integrated earnings management and value relevance of accounting information using the unique institutional setting of Japan. Dr. Habib’s research interest spans over a number of areas like capital market-based accounting research, auditor industry specialization, and corporate governance effect of accounting information quality. He has over 20 peer review journal publications and serves as an ad hoc reviewer for a number of accounting journals. 

Current Research Projects:

Habib, A., Cahan, S., and Hossain, M. Managerial     overconfidence and earnings quality.
Jiang, H., and Habib, A. 2011. Value-relevance of     accounting information: evidence from split share     structure reform in China.
Jiang, H., and Habib, A. 2011. Split share structure     reform and earnings management: evidence from     China.  
Wu, J., Weil, S., and Habib, A. 2011. Revisiting Audit     Committee effectiveness post SOX-2002 era.
Wu, J., Habib, A., and Weil, S. 2011. Audit Committee     Effectiveness from the perspective of audit     committee members in New Zealand.  

Publications:

Habib, A., and Bhuiyan, B. 2010. Audit firm industry     specialization and the audit report lag. Journal of     International Accounting Auditing and Taxation,     20(1), 32-44.
Habib, A. 2010. Value-relevance of alternative accounting     performance measures: Australian evidence.      Accounting Research Journal, 23(2), 190-212.  
Habib, A., 2010, Prediction of operating cash flows: Further     evidence from Australia, Australian Accounting     Review, 20(2), 134-143.  
Habib, A. and Hansen, J. 2008. Target shooting: review of     earnings management     around earnings     benchmarks. Journal of Accounting Literature, 27, 25-    70.
Habib, A., and Weil, S. 2008. The impact of regulatory reform     on the value-relevance of accounting information:     evidence from New Zealand. Advances in Accounting     incorporating Advances in International Accounting,     24, 227-236.
Habib, A., and Azim, M. 2008. Corporate governance and the     value-relevance of accounting information:     Evidence from Australia. Accounting Research     Journal, 21(2), 167-194.  
Habib, A., and Hossain, M. 2008. Do managers manage     earnings to ‘just meet or beat’ analyst forecasts?     Evidence from Australia. Journal of International     Accounting, Auditing and Taxation, 17(2), 79-91.
Habib, A. 2008. The role of accruals and cash flows in     explaining security returns: Evidence from New     Zealand. Journal of International Accounting,     Auditing and Taxation, 17(1), 51-66.
Habib, A. 2008. Corporate transparency, financial     development and the allocation of capital:     Empirical evidence. ABACUS, 44(1), 1-21.
Habib, A. 2007. Legal environment, accounting information,     auditing and information intermediaries: Survey of     the empirical literature. Journal of accounting     Literature, 25, 1-75.
Habib, A., and Islam, A. 2007. Determinants and     consequences of non-audit fees: Preliminary     evidence from Bangladesh. Managerial Auditing     Journal, 22(5), 446-469.  
Habib, A. 2006. Information risk and the cost of capital:     Review of the empirical     Literature. Journal of     accounting Literature, 25, 127-168.
Jiang, H., Habib, A. and Hu, B. 2010. Ownership     Structure,     voluntary Disclosure and Information Asymmetry     in New Zealand, British Accounting Review, 43(1), 39-    53.
Jiang, H., Habib, A. and Smallman, C. 2009. Ownership     concentration and CEO compensation pay-for-    performance relationship in New Zealand, Pacific     Accounting Review, 21(1), 104-131.
Jiang, H. and Habib, A. 2009. The impact of ownership     concentration on voluntary disclosure practices in     New Zealand, Accounting Research Journal,     22(3), pp. 275-304.  

Awards:

Joint recipient of the Dean award for Excellence in Student Centred Learning 2009 for highest overall student satisfaction rating in a Masters of Business Administration (MBA) paper: Financial Accounting Framework.

Highly Commended Applicant for the Vice Chancellor’s Emerging Researcher Award 2008.