Asheq Rahman

Auckland University of Technology - Faculty of Business & Law

3 Wakefield Street

Private Bag 92006

Auckland Central 1020

New Zealand

SCHOLARLY PAPERS

10

DOWNLOADS

482

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (10)

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 283 (149,706)
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 113 (330,172)
Citation 1

Abstract:

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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 85 (396,540)

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Goodwill impairment; goodwill accounting approaches; IFRS; audit fee

4.

“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 Universityaffiliation not provided to SSRN and Auckland University of Technology - Faculty of Business & Law
Downloads 1 (873,533)

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“problem” directors, audit committee, audit fees, audit risk, corporate governance, fraud

5.

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
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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6.

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
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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7.

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

8.

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

Accounting Research Journal, Forthcoming
Posted: 19 Aug 2019
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

9.

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

10.

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