Dr Humayun Kabir

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Senior Lecturer

Email: humayun.kabir@aut.ac.nz

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

Qualifications:

  • Master of Business Administration, Kobe University
  • Doctor of Business Administration, Kobe University

Overview:

Dr Humayun Kabir joined the Auckland University of Technology (AUT University) in 2007 as a Senior Lecturer in Financial Accounting. Before joining AUT University, he had taught at the University of Dhaka, Bangladesh during 2002-2007.

Humayun has published in well-regarded, peer-reviewed accounting journals such as Journal of Financial Reporting (AAA Financial Accounting and Reporting Section journal), Journal of Contemporary Accounting and Economics, Australian Accounting Review, Managerial Auditing Journal, Pacific Accounting Review, and Accounting Research Journal.

Humayun has supervised PhD and Master of Business students, and is interested in supervising research students in financial accounting. He has reviewed papers for Accounting and Finance, Australian Journal of Management, International Journal of Auditing, International Review of Financial Analysis, Pacific Accounting Review, Managerial Auditing Journal, and Accounting Research Journal. He also reviewed submissions to international conferences such as American Accounting Association (AAA) annual conference, AAA International Accounting Section Mid-Year Conference, and Accounting, and Finance Association of Australia and New Zealand annual conference.

Research interests:

1. International Financial Reporting Standards (IFRSs)
2. Earnings quality
3. Corporate governance

Teaching summary:

1. Financial Accounting
2. International Accounting

Fields of research:

  • Accounting Theory and Standards
  • Financial Accounting
  • International Accounting

Research outputs:

Featured research outputs

  • Kabir, M. H., & Laswad, F. (2015). The impact of improvements in institutional oversight on IFRS accrual quality in Europe. Australian Accounting Review, 25(4). doi:10.1111/auar.12084

Journal articles

  • Kabir, H. (2018). A research note on bargain purchase gains on acquisition. Australian Accounting Review. doi:10.1111/auar.12269

  • 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

  • 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

  • Kabir, M. H., & Laswad, F. (2015). The impact of improvements in institutional oversight on IFRS accrual quality in Europe. Australian Accounting Review, 25(4). doi:10.1111/auar.12084

  • Kabir, M. H., & Laswad, F. (2014). The behaviour of earnings, accruals and impairment losses of failed New Zealand finance companies. Australian Accounting Review, 24(3). doi:10.1111/auar.12028

  • Kabir, M. H., & Laswad, F. (2011). Properties of net income and total comprehensive income -New Zealand evidence. Accounting Research Journal, 24(3). Retrieved from http://www.emeraldinsight.com/

  • Kabir, M. H., Sharma, D., Islam, A. M., & Salat, A. (2011). Big 4 auditor affiliation and accruals quality in Bangladesh. Managerial Auditing Journal, 26(2). doi:10.1108/02686901111095029

  • Kabir, M. H., Laswad, F., & Islam, M. A. (2010). Impact of IFRS in New Zealand on Accounts and Earnings Quality. Australian Accounting Review, 20(4).

  • Kabir, M. H. (2010). Positive accounting theory and science. Journal of CENTRUM Cathedra, III(II). Retrieved from http://www.centrum.pucp.edu.pe/es/pop_contenidod.php?idp=299&id=2324

  • Kabir, M. H. (2009). The evolving framework of financial accounting. The Bangladesh Accountant, 62(35).

  • Kabir, M. H. (2008). Accounting for intangibles. The Chartered Accountants Journal, 87(August).

  • Kabir, M. H., & Islam Md, A. (2007). Approaches to developing accounting standards in Bangladesh. The Bangladesh Accountant, 57(30).

  • Kabir, M. H. (2007). Earnings management research- A review. Journal of Business Administration, 33(3 & 4).

  • Kabir, M. H. (2006). Management commentary. The Cost and Management, XXXIV(6).

Conference contributions

  • 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

  • Guo, C., Ahmed, Z. U., Kabir, H., & Narayan, A. (2016). Use of public accountability index (PAI) to assess the accountability practices of New Zealand universities. In 8th Asia-Pacific Interdisciplinary Research in Accounting Conference (APIRA 2016). Melbourne, Victoria. Retrieved from https://www.xcdsystem.com/APIRA2016/program/index.cfm

  • 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

  • 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/

  • Kabir, H. (2014). Association between goodwill impairment loss and economic and contracting variables in Australia. In 13th Annual Auckland Region Accounting (ARA) Conference. Auckland. Retrieved from http://www.business.auckland.ac.nz/

  • Kabir, H., & Laswad, F. (2013). The impact of improvements in institutional oversight on IFRS accrual quality in Europe. In 12th Annual Auckland Region Accounting (ARA) Conference. Auckland.

  • Kabir, M. H., & Laswad, F. (2011). An International Comparison of Accruals Quality Under IFRS.. In 2011 AFAANZ Conference. Darwin: AFAANZ. Retrieved from http://www.afaanz.org/

  • Kabir, M. H., Laswad, F., & Islam, M. A. (2009). Impact of IFRS adoption on earnings quality - Preliminary evidence from New Zealand. In AFAANZ annual conference 2009. Adelaide.

  • Kabir, M. H., Islam, M. A., Sharma, D., & Salat, A. (2008). Association between auditor quality and earnings quality-Do local big four auditors provide quality-differentiated audits in Bangladesh?. In AFAANZ/IAAER Conference. Sydney.

  • Kabir, M. H. (2008). Reliability of fair value measurements. In Auckland Regional Accounting Conference. Auckland.