AUT - Humayun Kabir

Dr Humayun Kabir

Senior Lecturer in Financial Accounting

Phone: + 64 9 921 9999

Email: humayun.kabir@aut.ac.nz

Qualifications:

• Doctor of Business Administration from Kobe University
• Master of Business Administration from Kobe University
• Master of Commerce from the University of Dhaka
• Bachelor of Commerce from the University of Dhaka

Memberships and Affiliations:

•     CPA Australia (http://www.cpaaustralia.com.au/cps/rde/xchg)
•     American Accounting Association (http://aaahq.org/)
•     Accounting and Finance Association of Australia and New Zealand (http://www.afaanz.org/)

Teaching Areas:

•     Financial Accounting for Companies
•     Accounting Systems

Research areas:

•     IFRS
•     Earnings quality
•     Earnings management
•     Value relevance of accounting information
•     Corporate governance

Current Research Projects:

•     An international comparison of accrual quality under IFRS
•     Properties of net income and comprehensive income – Evidence from New Zealand

Publications:

Articles
Academic Journals
    Kabir, M.H., Divesh Sharma, Md Ainul Islam, and Amirus Salat. 2011.  Big 4 auditor affiliation and accruals quality in Bangladesh. Managerial Auditing Journal. Vol. 26 (No. 2): 161-181.
    Kabir, M.H., Fawzi Laswad, and Md Ainul Islam. 2010. Impact of IFRS in New Zealand on Accounts and Earnings Quality. Australian Accounting Review. Vol. 20 ((Issue 4): 343-357.  
    Kabir, M.H. 2010. Positive accounting theory and science. Journal of CENTRUM Cathedra. Vol. III (No. II): 136.149.
    Kabir, M. H. 2007. Earnings management research- A review. Journal of Business Administration 33 (No. 3 & 4): 113-147.
Professional journals
    Kabir, M.H. 2009. The evolving framework of financial accounting. The Bangladesh Accountant 62 (35): 38-40.
    Kabir, M.H. 2008. Accounting for intangibles. The Chartered  Accountants Journal of New Zealand 87 (August): 63-66.
    Kabir, M.H. and Md Ainul Islam. 2007. Approaches to developing accounting standards in Bangladesh. The Bangladesh Accountant 57 (30): 5-11.

Papers presented at conferences and seminars
    Kabir, M. H. and Laswad, F. (2011). An International Comparison of Accruals Quality Under IFRS. Paper accepted for presention at AFAANZ annual conference, July, 2011, Darwin, Australia.
    Kabir, M. H. and Laswad, Fawzi. (2010). An International Comparison of Accruals Quality Under IFRS. Paper presented at a seminar at Bureau of Business Research, University of Dhaka, December 2, 2010.
    Kabir, M H., Laswad, F., and Islam, M. A. (2009). Impact of IFRS adoption on earnings quality - Preliminary evidence from New Zealand.  AFAANZ annual conference, July 6, 2009, Adelaide, Australia.
    Kabir, M. H., M. A. Islam, D. Sharma, and A. Salat. 2008. Association between auditor quality and earnings quality-Do local big four auditors provide quality-differentiated audits in Bangladesh? AFAANZ/IAAER Conference, July 7, 2008, Sydney, Australia.

Awards:

•     Excellence in teaching award at AUT Business School in 2009
•     Japanese Government Scholarship (1996-2002)