Humayun Kabir

Faculty of Business & Law, Auckland University of Technology

Senior Lecturer

AUT City Campus

Private Bag 92006

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 4,220

SSRN RANKINGS

Top 4,220

in Total Papers Downloads

7,966

CITATIONS

1

Scholarly Papers (10)

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
Faculty of Business & Law, Auckland University of Technology
Downloads 5,118 (838)

Abstract:

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
Faculty of Business & Law, Auckland University of Technology
Downloads 1,264 (7,219)

Abstract:

Positive Accounting Theory, Philosophy of Science, Methodological Controversies

3.

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
Faculty of Business & Law, Auckland University of Technology and Massey University
Downloads 26 (303,737)

Abstract:

accrual quality; enforcement; IFRS; institutional oversight

4.

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
Faculty of Business & Law, Auckland University of Technology and Massey University
Downloads 15 (291,656)

Abstract:

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

5.

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
Faculty of Business & Law, 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 9 (328,465)
Citation 1

Abstract:

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

6.

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 R. Rahman
Faculty of Business & Law, Auckland University of Technology, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law
Downloads 0 (314,210)

Abstract:

Audit Failure, Audit Quality, Finance Companies, Institutional Environment

7.

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 R. Rahman and Li Su
Faculty of Business & Law, Auckland University of Technology, Auckland University of Technology - Faculty of Business & Law and Auckland University of Technology
Downloads 0 (316,960)

Abstract:

goodwill impairment, goodwill impairment test, disclosures, signalling

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 R. Rahman
Faculty of Business & Law, Auckland University of Technology and Auckland University of Technology - Faculty of Business & Law

Abstract:

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

9.

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
Faculty of Business & Law, Auckland University of Technology, Massey University and Victoria University of Welington - School of Accounting and Commercial Law

Abstract:

IFRS, earnings quality, discretionary accruals, cash flows

10.

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: 12 Aug 2015
Humayun Kabir and Fawzi Laswad
Faculty of Business & Law, Auckland University of Technology and Massey University

Abstract:

Business failure, Conservatism, Finance companies, New Zealand