Professor Asheq Rahman

profile image

Professor

Email: asheq.rahman@aut.ac.nz

ORCID: ORCID logo https://orcid.org/0000-0002-3245-4512

Links to relevant web pages:

Academic appointments:

  • Head of Department & Professor of Financial Accounting, Auckland University of Technology (2014 - ongoing)

Qualifications:

  • PhD, University of Sydney
  • MBA, Eastern Illinois University
  • MBA, University of Dhaka, Dhaka
  • BCom, University of Dhaka, Dhaka
  • Fellow Chartered Accountant (FCA), Chartered Accountant Australia and New Zealand
  • Fellow CPA (FCPA), CPA Australia

Research outputs:

Books

  • Rahman, A. R. (2013). The Australian Accounting Standards Review Board (RLE Accounting). Routledge.

Journal articles

  • Miah, M. S., Jiang, H., Rahman, A., & Stent, W. (2020). Audit effort, materiality and audit fees: Evidence from the adoption of IFRS in Australia. Accounting Research Journal, 33(1), 186-216. doi:10.1108/ARJ-06-2018-0103

  • Chong, S., & Rahman, A. (2020). Web-based impression management? Salient features for CSR disclosure prominence. Sustainability Accounting, Management and Policy Journal, 11(1), 99-136. doi:10.1108/SAMPJ-08-2018-0221

  • Sultana, N., Cahan, S. F., & Rahman, A. (2019). Do gender diversity recommendations in corporate governance codes matter? Evidence from audit committees. AUDITING: A Journal of Practice & Theory. doi:10.2308/ajpt-52560

  • Rahman, R. A., Rahman, A., Ghani, E. K., & Omar, N. H. (2019). Government-linked investment companies and real earnings management: Malaysian evidence. International Journal of Financial Research, 10(3), 299-313. doi:10.5430/IJFR.V10N3P299

  • Nguyen, L. -U., & Rahman, A. (2019). From Totalitarianism to Capitalism – the case of IFRS adoption in Vietnam. Accounting and Finance, 59(3), 1649-1680. doi:10.1111/acfi.12472

  • Sultana, N., Singh, H., & Rahman, A. (2019). Experience of audit committee members and audit quality. European Accounting Review, 28(5), 947-975. doi:10.1080/09638180.2019.1569543

  • Habib, A., Bhuiyan, M. B. U., & Rahman, A. (2019). “Problem” directors and audit fees. International Journal of Auditing, 23(1), 125-143. doi:10.1111/ijau.12150

  • Kabir, M., & 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, 3(1), 93-116. doi:10.2308/jfir-52232

  • Abdul Rahman, R., Hj Omar, N., Rahman, A., & Muda, R. (2018). Islamic ethical values of corporate top leadership and real earnings management. International Journal of Law and Management, 60(3). doi:10.1108/IJLMA-03-2017-0029

  • Velayutham, A., & Rahman, A. (2018). The value of human capital within Canadian business schools. Journal of Intellectual Capital, 19(4). doi:10.1108/JIC-06-2017-0086

  • Debreceny, R. S., Rahman, A., & Wang, T. (2017). Corporate network centrality score: Methodologies and informativeness. Journal of Information Systems, 31(3). doi:10.2308/isys-51797

  • Rahman, A., Perera, H., & Chua, F. (2016). Asia Pulp & Paper: a balanced balance sheet?. Emerald Emerging Markets Case Studies, 6(3), 1-26. doi:10.1108/EEMCS-05-2015-0095

  • Rahman, A. (2016). Discussion on "IFRS adoption, extent of disclosure, and perceived corruption: A cross-country study". The International Journal of Accounting, 51(3). doi:10.1016/j.intacc.2016.07.003

  • Rahman, A., Baskerville, R., & Rouse, P. (2016). Editorial. Pacific Accounting Review, 28(2), 110. doi:10.1108/PAR-01-2016-0007

  • Rahman, R. A., Omar, N. H. J., Rahman, A., & Kazemian, S. (2016). Does shareholder activism limit real earnings management: Evidence of financial misreporting in family and foreign-owned business. International Journal of Economics and Management, 10(S2). Retrieved from http://www.econ.upm.edu.my/ijem

  • Chapman, R., Ogle, K. R., Martin, C., Rahman, A., Mckenna, B., & Barnfield, J. (2016). Australian nurses' perceptions of the use of manual restraint in the Emergency Department: A qualitative perspective. Journal of Clinical Nursing, 25(9-10). doi:10.1111/jocn.13159

  • Kabir, M., & 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). doi:10.1016/j.jcae.2016.10.001

  • Kabir, M., Su, L., & Rahman, A. (2016). Audit failure of New Zealand finance companies: An exploratory investigation. Pacific Accounting Review, 28(3). doi:10.1108/PAR-10-2015-0043

  • Xu, B., Bhuiyan, M. B. U., & Rahman, A. (2016). Underlying profit in New Zealand. Pacific Accounting Review, 28(2). doi:10.1108/PAR-01-2016-0006

  • Cai, L., Rahman, A., & Courtenay, S. (2014). The effect of IFRS adoption conditional upon the level of pre-adoption divergence. The International Journal of Accounting, 49. doi:10.1016/j.intacc.2014.04.004

  • Rahman, A. R., & Debreceny, R. S. (2014). Institutionalized online access to corporate information and cost of equity capital: A cross-country analysis. Journal of Information Systems, 28(1). doi:10.2308/isys-50653

  • Cheng Chee Mun, E., Courtenay, S. M., & Rahman, A. R. (2011). Effects of prior voluntary disclosure on earnings announcements in an environment with low information and regulation. Pacific Basin Finance Journal, 19(3), 308-329. doi:10.1016/j.pacfin.2010.12.004

  • Chua, F., & Rahman, A. (2011). Institutional Pressures and Ethical Reckoning by Business Corporations. Journal of Business Ethics, 98(2), 307-329. doi:10.1007/s10551-010-0551-9

  • Rahman, A., Yammeesri, J., & Perera, H. (2010). Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France and Germany. International Journal of Accounting, 45(1), 1-34. doi:10.1016/j.intacc.2010.01.001

  • Rahman, A., & Debreceny, R. (2010). Frequency of corporate announcements via stock exchange Web sites and market efficiency. Journal of Accounting, Auditing and Finance, 25(3), 457-490. doi:10.1177/0148558X1002500308

  • Rahman, A., Yammeesri, J., & Perera, H. (2010). Reply to the discussion on 'Financial reporting quality in international settings: A comparative study of the U.S.A, Japan, Thailand, France and Germany'. International Journal of Accounting, 45(1), 39-43. doi:10.1016/j.intacc.2010.01.010

  • Rahman, A. R., Tay, T. M., Ong, B. T., & Cai, S. (2007). Quarterly reporting in a voluntary disclosure environment: Its benefits, drawbacks and determinants. International Journal of Accounting, 42(4), 416-442. doi:10.1016/j.intacc.2007.09.006

  • Lye, J., Perera, H., & Rahman, A. (2005). The evolution of accruals-based Crown (government) financial statements in New Zealand. Accounting, Auditing and Accountability Journal, 18(6), 784-815. doi:10.1108/09513570510627711

  • Debreceny, R., & Rahman, A. (2005). Firm-specific determinants of continuous corporate disclosures. International Journal of Accounting, 40(3), 249-278. doi:10.1016/j.intacc.2005.06.002

  • Debreceny, R., & Rahman, A. (2005). Reply to discussant's comments on "Firm specific determinants of continuous corporate disclosures". International Journal of Accounting, 40(3), 285-289. doi:10.1016/j.intacc.2005.06.001

  • Perera, H. B., Rahman, A. R., & Cahan, S. F. (2003). Globalisation and the major accounting firms. Australian Accounting Review, 13(29), 27-37. doi:10.1111/j.1835-2561.2003.tb00217.x

  • Rahman, A., Perera, H., & Ganesh, S. (2002). Accounting practice harmony, accounting regulation and firm characteristics. Abacus, 38(1), 46-77. doi:10.1111/1467-6281.00097

  • Debreceny, R., Gray, G. L., & Rahman, A. (2002). The determinants of internet financial reporting. Journal of Accounting and Public Policy, 21(4-5), 371-394. doi:10.1016/S0278-4254(02)00067-4

  • Perera, M. H. B., Velayutham, S., & Rahman, A. R. (2001). Accounting and the economic reforms in New Zealand: A study of the state/profession relationship. Advances in International Accounting, 14, 151-179.

  • Velayutham, S., & Rahman, A. (2000). Towards market differentiation in the accounting profession: The case of Australia and New Zealand. Critical Perspectives on Accounting, 11(6), 691-711. doi:10.1006/cpac.2000.0409

  • Guo, P., Choudhary, M. A., & Rahman, A. (1999). Tillage-induced changes in a silt loam soil under continuous cropping. II - Soil erosion and infiltrability under simulated rainfall. International Agricultural Engineering Journal, 8(3), 161-174.

  • Guo, P., Choudhary, M. A., & Rahman, A. (1999). Tillage-induced changes in a silt loam soil under continuous cropping. I - soil physical properties. International Agricultural Engineering Journal, 8(3), 149-159.

  • Rahman, A. R., & Velayutham, S. K. (1998). Instructional approaches and the nature of obsolescence in continuing professional education (cpe) in accounting. International Journal of Phytoremediation, 21(1), 287-303. doi:10.1080/096392898331081

  • Rahman, A., Perera, H., & Ganeshanandam, S. (1996). Measurement of formal harmonisation in accounting: An exploratory study. Accounting and Business Research, 26(4), 325-339. doi:10.1080/00014788.1996.9729522

  • Hossain, M., Perera, M. H. B., & Rahman, A. R. (1995). Voluntary Disclosure in the Annual Reports of New Zealand Companies. Journal of International Financial Management & Accounting, 6(1), 69-87. doi:10.1111/j.1467-646X.1995.tb00050.x

  • RAHMAN, A. R., NG, L. W., & TOWER, G. D. (1994). Public Choice and Accounting Standard Setting in New Zealand: An Exploratory Study. Abacus, 30(1), 98-117. doi:10.1111/j.1467-6281.1994.tb00345.x

Book chapters

  • Wulandari, E. R., & Rahman, A. R. (2004). Political patronage, cross-holdings and corporate governance in Indonesia. In The Governance of East Asian Corporations: Post Asian Financial Crisis (pp. 71-95). doi:10.1057/9780230523272

Conference contributions

  • Chong, S., & Rahman, A. (2017). Prominence of web-based corporate social responsibility disclosure: The features that matter. In Social and Environmental Accounting Research Conference (A-CSEAR) 2017. Denarau Island, Nadi. Retrieved from https://www.usp.ac.fj/index.php?id=20840

  • Monem, R., Rahman, A., & Kabir, M. (2017). Recognition, measurement and disclosure of intangibles. In 2017 AASB Research Forum: Effective communication of financial and narrative reporting. Melbourne Business School. Retrieved from http://www.aasb.gov.au/Research-Centre/Research-Forum-2017.aspx

  • Kabir, H., Rahman, A. R., & Su, L. (2017). The association between goodwill impairment loss and goodwill impairment test-related disclosures in Australia. In 2017 International Accounting Section Midyear Meeting. Tampa, Florida. Retrieved from http://aaahq.org/Meetings/2017/International-Accounting-Section/Program

  • Ramachandra, S., & Rahman, A. (2016). Institutionalized political connection, firm performance and value. In 3rd International Conference on Accounting Studies (ICAS 2016). Kedah.

  • Rahman, A. (2016). Reporting and Measurement Inconsistencies, and Composition, and the Relevance of Non-GAAP Earnings of Red Chip Companies. In American Accounting Association. New York.

  • Rahman, A., & Sultana, N. (2016). Audit Committee Gender Diversity And Audit Fees. In Accounting and Finance Association of Australia and New Zealand. Jupiter's Hotel.

  • Singh, H., Sultana, N., & Rahman, A. (2016). Experience of audit committee members and audit quality. In International Symposium on Audit Research. Singapore. Retrieved from http://www.isarhq.org/pastISARs.html

  • Bhuiyan, M. B. U., Sultana, N., & Rahman, A. (2016). Female problem directors: Their impact on financial reporting quality and audit fees. In AFAANZ 2016 Conference. Gold Coast, Queensland. Retrieved from http://www.afaanz.org/index.php?option=com_content&view=article&id=6&Itemid=25

  • Kabir, M., & Rahman, A. R. (2016). The association between goodwill accounting under IFRS and audit fees: Empirical evidence from Australia. In 2016 International Accounting Section Midyear Meeting. New Orleans. Retrieved from http://aaahq.org/Meetings/2016/International-Accounting-Section/Program

  • Nguyen, L., & Rahman, A. (2016). Harmonisation in a “closed” regulatory standard setting. In Auckland Regional Accounting Conference. Auckland: AUT University.

  • Rahman, A. (2016). Corporate network centrality score: methodologies and informativeness. In Journal of Information Systems Conference 2016, An Accounting Information Systems Perspective on Data Analytics and Big Data. Pleasanton, CA.

  • Rahman, R. A., Omar, N. H., & Rahman, A. (2016). Does government ownership limit financial misreporting through real activities manipulation: Malaysian evidence. In Proceedings of the 27th International Business Information Management Association Conference (IBIMA 2016) (pp. 2779-2792). Milan: International Business Information Management Association. Retrieved from https://uitm.pure.elsevier.com/

  • Nguyen, L., & Rahman, A. (2016). From local to global, is it convergence or preservation of the past? The case of Vietnam. In Accounting and Finance Association of Australia and New Zealand Conference. Queensland: Accounting & Finance Associations of Australia and New Zealand.

  • Debreceny, R., Rahman, A., & Wang, T. (2015). 8-K filings, twitter activities and stock market reactions. In 2015 American Accounting Association Annual Meeting and Conference on Teaching and Learning Accounting. Chicago. Retrieved from http://aaahq.org/Meetings/2015/Annual-Meeting/Program

  • Rahman, A., & Debreceny, R. (2015). Twitter Based Investor Recognition of Corporate Announcements. In American Accounting Association Annual Meeting. .

  • Kabir, M., & Rahman, A. (2015). The role of corporate governance in accounting discretion: The case of goodwill impairment in Australia. In AFAANZ Concurrent Proceedings. Hobart: AFFANZ. Retrieved from http://www.afaanz.org/

  • Rahman, A. (2014). Investor protection, firm fundamentals information and stock price synchronicity,. In Central University of Economics and Finance, Beijing, 2014, Accounting and Finance Association of Australia and New Zealand Annual Conference 2014, and the American Accounting Association Annual Meeting 2014.. .

  • Rahman, A. (2013). Non-GAAP Earnings: Composition, Determinants, Relevance and Emphasis,. In Quantitative Accounting Research.. .

  • Rahman, A. (2013). Non-GAAP Earnings Reporting of Red Chip Companies, China Journal of Accounting Research Conference, Sun Yat-sen University, Guangzhou, China, Central University of Economics and Finance, Beijing, 2014, and School of Accounting, University of Hawaii, 2014.. . Retrieved from http://aaahq.org/

Oral presentations

  • Nguyen, L. (2017). From totalitarianism to capitalism – the case of IFRS adoption in Vietnam. Melbourne, Australia.

  • Rahman, A. (2015). From bean counting to corporate communications. Auckland, New Zealand.

  • Rahman, A. (2015). Twitter based investor recognition of corporate announcements. Auckland, New Zealand. Retrieved from https://www.aut.ac.nz/

  • Rahman, A. (2013). Underlying profit: Composition, Determinants, Relevance and Emphasis. Anaheim, USA.

Working paper/discussions

  • Nguyen, T., Rahman, A., & Nguyen, L. (2017). Goodwill accounting and disclosure practice in Vietnam: The relevance of goodwill accounting and disclosure practice in Vietnam. SSRN. doi:10.2139/ssrn.2668414

  • Bhuiyan, M. B. U., Habib, A., & Rahman, A. (2013). Problem directors and audit fees. SSRN. Retrieved from https://ssrn.com/abstract=2349196

Other outputs

  • Rahman, A., Baskerville, R., & Rouse, P. (2016). Editorial. In Pacific Accounting Review (Iss. 2). Emerald Insight. Retrieved from http://www.emeraldinsight.com.ezproxy.aut.ac.nz/

  • Rahman, A., & Sinclair, R. (2016). Obituaries. In Pacific Accounting Review (Iss. 1). Emerald Group Publishing Limited. doi:10.1108/PAR-11-2015-0045

  • Rahman, A., Lei, C., & Courtenay, S. (2014). Reply to the discussion note on the “The effect of IFRS adoption conditional upon the level of pre-adoption divergence”. In The International Journal of Accounting (Iss. 2). doi:10.1016/j.intacc.2014.04.011

  • Rahman, A., Baskerville, R., & Rouse, P. (2014). From the Editors. In Pacific Accounting Review (Iss. 1/2). Emerald Group Publishing Ltd.. doi:10.1108/PAR-06-2014-002

  • Boyle, G., Bradbury, M., Hooks, J., & Rahman, A. (2013). Pacific Accounting Review special issue. In Pacific Accounting Review (Iss. 3).