Asheq Rahman

Auckland University of Technology - Faculty of Business & Law

3 Wakefield Street

Private Bag 92006

Auckland Central 1020, Auckland 1010

New Zealand

  • Auckland University of Technology - Faculty of Business & Law

SCHOLARLY PAPERS

12

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726

SSRN CITATIONS

3

CROSSREF CITATIONS

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Scholarly Papers (12)

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1.

Goodwill Relevance and Disclosure Practice in Vietnam

Number of pages: 28 Posted: 03 Oct 2015 Last Revised: 15 Apr 2017
Tien Nguyen, Asheq Rahman and Lisa Nguyen
Auckland University of Technology, Auckland University of Technology - Faculty of Business & Law and Auckland University of Technology
Downloads 353 (156,742)
Citation 1

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IFRS, Goodwill accounting, Financial reporting, Value relevance, Disclosure, Vietnamese Accounting standards

2.

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 158 (340,873)
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Audit Failure, Audit Quality, Finance Companies, Institutional Environment

3.

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 131 (395,953)

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Goodwill impairment; goodwill accounting approaches; IFRS; audit fee

4.

Impact Investment Deal Flow and Sustainable Development Goals (SDGs): 'Mind the Gap?'

Accounting and Finance, (2023) https://doi.org/10.1111/acfi.13068
Number of pages: 32 Posted: 23 Feb 2023
Syrus Islam and Asheq Rahman
Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Downloads 68 (608,209)

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Impact Investing, Impact Investment Deal, Sustainable Development Goals, Sdg-Dealflow Gap, Geographic Region

5.

The Role of Stock Message Boards in Processing Less Readable Disclosures

Number of pages: 29 Posted: 11 Apr 2024
Nafiz Fahad, Asheq Rahman and Tom Scott
Massey University - School of Accountancy, Auckland University of Technology - Faculty of Business & Law and Auckland University of Technology
Downloads 16 (1,001,633)

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Stock message boards, Readability, Information processing, Stock price synchronicity

6.

Relevance of supplementary fair value disclosures under market uncertainty: Effects on audit fees and investors’ pricing

Mehnaz, L., Rahman, A., & Kabir, H. (2022). Relevance of supplementary fair value disclosures under market uncertainty: effects on audit fees and investors’ pricing. Managerial Auditing Journal, 37(7), 819-849.
Posted: 01 Oct 2023
Asheq Rahman, Laura Mehnaz and Humayun Kabir
Auckland University of Technology - Faculty of Business & Law, Massey University and Auckland University of Technology

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Supplementary fair value disclosures, Fair value measurement, Audit fee, Value relevance, Market uncertainty, COVID pandemic, Investment properties.

7.

Do Gender Diversity Recommendations in Corporate Governance Codes Matter? Evidence from Audit Committees

Auditing: A Journal of Practice & Theory, 39(1), 173-197. https://doi.org/10.2308/ajpt-52560, The University of Auckland Business School Research Paper Series
Posted: 10 Feb 2022
Nigar Sultana, Nigar Sultana, Steven F. Cahan and Asheq Rahman
Curtin University of Technology - Curtin Business School - Bentley CampusCurtin University - School of Accounting, and Auckland University of Technology - Faculty of Business & Law

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8.

The Impact of IFRS Complexity on Analyst Forecast Properties: The Moderating Role of High Quality Audit

International Journal of Finance and Economics (IJFE), Forthcoming
Posted: 05 Mar 2021
Muhammad Shahin Miah, Haiyan Jiang, Asheq Rahman and Warwick John Stent
Coventry University, Macquarie University - Department of Accounting and Corporate Governance, Auckland University of Technology - Faculty of Business & Law and Massey University

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9.

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

10.

Audit Effort, Materiality and Audit Fees: Evidence from the Adoption of IFRS in Australia

Accounting Research Journal, Forthcoming
Posted: 19 Aug 2019
Muhammad Shahin Miah, Haiyan Jiang, Asheq Rahman and Warwick John Stent
Coventry University, Macquarie University - Department of Accounting and Corporate Governance, Auckland University of Technology - Faculty of Business & Law and Massey University

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IFRS, Audit, ISP, Complexity, Audit Fee, Brand Premium

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