Asheq Rahman
Auckland University of Technology
FinanceAccountingPositive accountingAccounting standardAudit committeeQuality auditBusinessPsychologyEconomicsAccounting information systemPolitical scienceAuditStock exchangeInternational Financial Reporting StandardsGoodwillVoluntary disclosureQuality (business)Stock marketEmergency departmentEarnings managementEarningsInternational accountingCorporate governanceAccrualFinancial accountingMonetary economicsMedicineManagement accounting
77Publications
16H-index
1,637Citations
Publications 71
Newest
#1Roger DebrecenyH-Index: 26
#2Asheq Rahman (AUT: Auckland University of Technology)H-Index: 16
Last. Tawei Wang (DePaul University)H-Index: 14
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Purpose The purpose of this study is to examine the disruptive effects of COVID-19 on supply chains and question the role of accounting information in managing these supply chains in the face of such disruptive effects Design/methodology/approach The study first explains the effects of COVID-19 on the supply chains of business entities It then explains the role of accounting information in supply chain management, questions accounting information's ability to play such a role, and makes recommen...
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#1Muhammad Shahin Miah (DU: University of Dhaka)H-Index: 5
#2Haiyan Jiang (Macquarie University)H-Index: 28
Last. Warwick Stent (Massey University)H-Index: 5
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This paper examines the impact of international accounting standards (hereafter IFRS) complexity on analyst forecast properties including forecast errors, forecast dispersion, and forecast revision. Because high quality audit is likely to moderate the effect of complexity on analyst forecast properties, Industry Specialisation (ISP) as a proxy for high quality audit is introduced as a moderating variable in this paper. The complexity of individual IFRS standards is measured based on IFRS reconci...
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#1Humayun Kabir (AUT: Auckland University of Technology)H-Index: 21
#2Li Su (AUT: Auckland University of Technology)H-Index: 2
Last. Asheq Rahman (AUT: Auckland University of Technology)H-Index: 16
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Abstract The goodwill impairment disclosure literature examines the association between firm-and country-level factors and the disclosure of estimates and judgments used in the goodwill impairment test under International Accounting Standard 36. Although the accounting literature provides competing predictions between firm life cycle and these disclosures, prior studies did not explore the role of firm life cycle in these disclosures. This paper fills in this gap in the literature, and documents...
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#1Md. Borhan Uddin Bhuiyan (Massey University)H-Index: 11
#2Asheq Rahman (AUT: Auckland University of Technology)H-Index: 16
Last. Nigar Sultana (Curtin University)H-Index: 10
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Abstract This paper examines the association between the presence of female tainted directors on corporate boards and audit committees and (1) financial reporting quality and (2) audit fees. Female tainted directors are defined as female directors who have been directors of the firms that have previously been involved in financial failures and integrity indiscretions. Using real earnings management and audit fees as proxies for effective governance and board reputation, we find that firms with f...
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#1Nigar Sultana (Curtin University)H-Index: 10
#2Steven F. Cahan (University of Auckland)H-Index: 30
Last. Asheq Rahman (AUT: Auckland University of Technology)H-Index: 16
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Motivated by two opposing views, the limited supply view and the discrimination view, we examine the impact of gender diversity guidelines on the strength of the association between the presence of...
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The purpose of this paper is to identify the web-based features of corporate social responsibility (CSR) disclosure that play a role in making CSR information prominent to investors and give the information better recognition for investment decisions.,The authors posit a positive association between the company’s capital market performance and the web-based features used for CSR disclosure by the company. The authors argue that the more effective the feature is in enhancing the prominence of CSR...
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#2Haiyan JiangH-Index: 28
Last. Warwick StentH-Index: 5
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This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors.,The authors measure IFRS effort by using differences between local GAAP and IFRS. More specifically, they measure the differences in the balances of accounts that are prepared under IFRS as oppose...
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#1Humayun Kabir (AUT: Auckland University of Technology)H-Index: 21
#2Asheq Rahman (AUT: Auckland University of Technology)H-Index: 16
The International Accounting Standards Board (IASB) constituents expressed concerns about the cost of the impairment-only approach for goodwill accounting under International Financial Reporting Standards (IFRSs). Considering these concerns, the IASB is now reviewing the approach. Motivated by this debate, we examine the association between goodwill and audit fee under two alternative goodwill accounting approaches in Australia – the dual approach under pre-IFRSs Australian Generally Accepted Ac...
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