Humayun Kabir

Auckland University of Technology

Senior Lecturer

AUT City Campus

Private Bag 92006

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

14

DOWNLOADS
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Top 4,372

in Total Papers Downloads

12,690

SSRN CITATIONS

4

CROSSREF CITATIONS

1

Scholarly Papers (14)

1.

Normative Accounting Theories

Kabir, M. H. 2005. Normative accounting theories. Dhaka University Journal of Business Studies XXVI (No. 1): 87-123.
Number of pages: 30 Posted: 05 Aug 2005 Last Revised: 17 Jan 2016
Humayun Kabir
Auckland University of Technology
Downloads 8,538 (927)
Citation 1

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Normative accounting theory, accounting recognition and measurement

2.

Positive Accounting Theory and Science

Journal of CENTRUM Cathedra, Vol. 3, Issue 2, pp. 136-149, 2010
Number of pages: 14 Posted: 11 Apr 2011 Last Revised: 11 Mar 2012
Humayun Kabir
Auckland University of Technology
Downloads 3,710 (3,936)

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Positive Accounting Theory, Philosophy of Science, Methodological Controversies

3.

Audit Failure of New Zealand Finance Companies – An Exploratory Investigation

Pacific Accounting Review, Vol. 28, No. 3, 2016
Number of pages: 42 Posted: 26 Jan 2017
Humayun Kabir, Li Su and Asheq Rahman
Auckland University of Technology, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Downloads 108 (336,149)
Citation 1

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Audit Failure, Audit Quality, Finance Companies, Institutional Environment

4.

Audit Fees under Alternative Goodwill Accounting Approaches: Evidence from the Adoption of the Impairment-Only Approach in Australia

Number of pages: 43 Posted: 24 Oct 2019
Humayun Kabir and Asheq Rahman
Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Downloads 85 (391,387)

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Goodwill impairment; goodwill accounting approaches; IFRS; audit fee

5.

Properties of Net Income and Total Comprehensive Income -- New Zealand Evidence

Kabir, M.H. and Laswad, F. (2011). Properties of net income and total comprehensive income: New Zealand evidence, Accounting Research Journal, 24 (3): 268-289.
Number of pages: 1 Posted: 25 Jul 2015 Last Revised: 10 Aug 2015
Humayun Kabir and Fawzi Laswad
Auckland University of Technology and Massey University
Downloads 83 (396,897)

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New Zealand, Earnings, Income, Listed companies, Disclosure, Persistence, Variability, Predictive ability, Value relevance, Comprehensive income

6.

Big 4 Auditor Affiliation and Accruals Quality in Bangladesh

M. Humayun Kabir, Divesh Sharma, Md Ainul Islam, Amirus Salat, (2011), "Big 4 auditor affiliation and accruals quality in Bangladesh", Managerial Auditing Journal, Vol. 26 Iss: 2 pp. 161-181
Number of pages: 1 Posted: 11 Aug 2015
Humayun Kabir, Divesh Sharma, Ainul Islam and Amirus Salat
Auckland University of Technology, Kennesaw State University, School of Accountancy, Victoria University of Welington - School of Accounting and Commercial Law and University of Dhaka
Downloads 65 (453,718)
Citation 1

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Bangladesh, Audit quality, Accruals quality, Big 4 affiliates, Investor protection

7.

The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

Kabir, H. and Laswad, H. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review. Forthcoming.
Number of pages: 40 Posted: 12 Aug 2015
Humayun Kabir and Fawzi Laswad
Auckland University of Technology and Massey University
Downloads 64 (457,225)
Citation 1

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accrual quality; enforcement; IFRS; institutional oversight

8.

A Research Note on Bargain Purchase Gains on Acquisition

Australian Accounting Review, DOI:10.1111/auar.12269, Forthcoming
Number of pages: 15 Posted: 22 Sep 2018 Last Revised: 06 Oct 2018
Humayun Kabir
Auckland University of Technology
Downloads 37 (574,540)

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Bargain Purchase Gains, Business Combinations, IFRS, Australia

9.

How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand

Kabir, Humayun, and Su, Li. How did IFRS 15 affect the revenue recognition practices and financial statements of firms? Evidence from Australia and New Zealand. Journal of International Accounting, Auditing and Taxation (Forthcoming).
Posted: 05 Jan 2022
Humayun Kabir and Li Su
Auckland University of Technology and Auckland University of Technology

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IFRS 15, Revenue recognition, IFRS impacts

10.

Firm Life Cycle and the Disclosure of Estimates and Judgments in Goodwill Impairment Tests: Evidence from Australia

Journal of Contemporary Accounting and Economics, April 2020
Posted: 01 May 2020
Humayun Kabir, Li Su and Asheq Rahman
Auckland University of Technology, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law

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Goodwill impairment; firm life cycle; accounting estimates and judgments; note disclosures; disclosure regulation; Australia

11.

How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases

Journal of Financial Reporting In-Press. DOI.org/10.2308/jfir-52232
Posted: 02 Sep 2018
Humayun Kabir and Asheq Rahman
Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law

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Conceptual Framework, Accounting Standard Setting, Accounting for Leases, IFRS, Principles-Based Standards, Rules-Based Standards

12.

The Role of Corporate Governance in Accounting Discretion under IFRS: Goodwill Impairment in Australia

Journal of Contemporary Accounting and Economics, Forthcoming, DOI: 10.1016/j.jcae.2016.10.001
Posted: 28 Oct 2016 Last Revised: 17 Nov 2016
Humayun Kabir and Asheq Rahman
Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law

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Goodwill Impairment, IFRS, Corporate Governance, Accounting Discretion, Australia

13.

Impact of IFRS Adoption in New Zealand on Accounts and Earnings Quality

Australian Accounting Review, Volume 20, Issue 4, pages 343–357, December 2010
Posted: 09 Aug 2015 Last Revised: 12 Aug 2015
Humayun Kabir, Fawzi Laswad and Ainul Islam
Auckland University of Technology, Massey University and Victoria University of Welington - School of Accounting and Commercial Law

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IFRS, earnings quality, discretionary accruals, cash flows

14.

The Behaviour of Earnings, Accruals and Impairment Loss of Failed New Zealand Finance Companies

Kabir, H. and Laswad, F. (2014). The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies, Australian Accounting Review, 24 (3): 262-275.
Posted: 25 Jul 2015 Last Revised: 29 Sep 2017
Humayun Kabir and Fawzi Laswad
Auckland University of Technology and Massey University

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Business failure, Conservatism, Finance companies, New Zealand