Asheq Rahman

Auckland University of Technology - Faculty of Business & Law

3 Wakefield Street

Private Bag 92006

Auckland Central 1020

New Zealand

SCHOLARLY PAPERS

8

DOWNLOADS

454

SSRN CITATIONS

0

CROSSREF CITATIONS

1

Scholarly Papers (8)

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 197 (159,873)

Abstract:

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

2.

The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia

8th Conference on Financial Markets and Corporate Governance (FMCG) 2017
Number of pages: 32 Posted: 19 Jan 2017
Humayun Kabir, Asheq Rahman and Li Su
Auckland University of Technology, Auckland University of Technology - Faculty of Business & Law and Auckland University of Technology
Downloads 142 (212,156)
Citation 1

Abstract:

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goodwill impairment, goodwill impairment test, disclosures, signalling

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 84 (307,121)

Abstract:

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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 30 (484,447)

Abstract:

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Goodwill impairment; goodwill accounting approaches; IFRS; audit fee

5.

“Problem” Directors and Audit Fees

International Journal of Auditing, Vol. 23, Issue 1, pp. 125-143, 2019
Number of pages: 19 Posted: 20 Feb 2019
Massey University - School of Accountancy, Massey University - School of Accountancy and Auckland University of Technology - Faculty of Business & Law
Downloads 1 (674,275)
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“problem” directors, audit committee, audit fees, audit risk, corporate governance, fraud

6.

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

Accounting Research Journal, Forthcoming
Posted: 19 Aug 2019
University of Dhaka, 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

7.

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

8.

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

Abstract:

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