Dr Humayun Kabir

profile image

Senior Lecturer in Financial Accounting

Phone: + 64 9 921 9999

Email: humayun.kabir@aut.ac.nz

Links to relevant web pages:

https://www.researchgate.net/profile/Humayun_Kabir14


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 
    • American Accounting Association 

      Teaching Areas:

      • Financial Accounting
      • International Accounting

      Research Areas:

      • IFRS
      • Earnings quality
      • Corporate governance

      Current Research Projects:

      • Association between goodwill and audit fees under alternative goodwill accounting models – Evidence from Australia
      • The association between firm life cycle and the disclosure of goodwill impairment test-related estimates in Australia?
      • Does measurement uncertainty affect the value relevance of intangibles? Evidence from Australia

      Publications:

      Refereed Journal Articles

      1. Kabir, H. (Forthcoming). A research note on bargain purchase gains on acquisition. Australian Accounting Review.
      2. Kabir, H. and Rahman, A. (2018). How does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases. Journal of Financial Reporting (AAA Financial Accounting and Reporting Section Journal). https://doi.org/10.2308/jfir-52232
      3. Kabir, H. and Rahman, A. (2016). The role of corporate governance in accounting discretion under IFRS:  Goodwill impairment in Australia, Journal of Contemporary Accounting and Economics ,  12 (3), 290-308.
      4. Kabir, H., Su, L. and Rahman, A. 2016. Audit failure of New Zealand finance companies – An exploratory investigation. Pacific Accounting Review: 28 (3),  279-305.
      5. Kabir, H. and Fawzi, L. 2015. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review, 25 (4), 228-244.
      6. Kabir, H. and Fawzi L. 2014. The behaviour of earnings, accruals and impairment loss of failed New Zealand finance companies.  Australian Accounting Review , 24 (3), 262-275.
      7. Kabir, M.H. and Fawzi L. 2011. Properties of net income and total comprehensive income – New Zealand evidence. Accounting Research Journal, 24 (3), 268-289.
      8. Kabir, M.H., Divesh Sharma, Md Ainul Islam, and Amirus Salat. 2011.  Big 4 auditor affiliation and accruals quality in Bangladesh. Managerial Auditing Journal , 26 (2), 161-181.
      9. Kabir, M.H., Fawzi Laswad, and Md Ainul Islam. 2010. Impact of IFRS in New Zealand on accounts and earnings quality. Australian Accounting Review, 20 (4), 343-357.

      Presentations at conferences and seminars

      1. Kabir, H., Rahman, A., and Su, L. (2017). The association between goodwill impairment loss and   goodwill impairment test-related disclosures in Australia, Paper presented at the AAA International Accounting Section 2017 Midyear Meeting, Tampa, Florida on 21 January, 2017.
      2. 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.
      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.

      Awards:

      • AUT  Faculty of Business & Law Contestable Research Project Grant$7,500 (July 2016-December 2016)
      • AUT Faculty of Business & Law Summer Research Grant $6,000 (December 2015-February 2016)
      • Best Conference Reviewer– American Accounting Association International Accounting Section 2015 Mid-year Conference
      • 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.
      • Outstanding Reviewerat Emerald Literati Network Awards for Excellence 2012 selected by the editors of Pacific Accounting Review.