All Stories

  1. Covenant violation concern and investors’ pricing of Level 3 fair value adjustments

    Article • Journal of Contemporary Accounting & Economics, December 2023, Elsevier

    Dr Humayun Kabir

  2. Impacts of IFRS 15 on revenue recognition practices and financial statements

    Article • Journal of International Accounting Auditing and Taxation, December 2022, Elsevier

    Dr Humayun Kabir

  3. Does OCI Presentation for Equity Financial Assets Matter?

    Article • Australian Accounting Review, September 2022, Wiley

    Dr Humayun Kabir

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

    Article • Managerial Auditing Journal, February 2022, Emerald

    Dr Humayun Kabir

  5. Firm life cycle and the disclosure of estimates and judgments in goodwill impairment tests: Evidence from Australia

    Article • Journal of Contemporary Accounting & Economics, December 2020, Elsevier

    Dr Humayun Kabir

  6. A Research Note on Bargain Purchase Gains on Acquisition

    Article • Australian Accounting Review, September 2018, Wiley

    Dr Humayun Kabir

  7. How Does the IASB Use the Conceptual Framework in Developing IFRSs? An Examination of the Development of IFRS 16 Leases

    Article • Journal of Financial Reporting, August 2018, American Accounting Association

    Dr Humayun Kabir

  8. The role of corporate governance in accounting discretion under IFRS: Goodwill impairment in Australia

    Article • Journal of Contemporary Accounting & Economics, December 2016, Elsevier

    Dr Humayun Kabir

  9. Audit failure of New Zealand finance companies – an exploratory investigation

    Article • Pacific Accounting Review, August 2016, Emerald

    Dr Humayun Kabir

  10. The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe

    Article • Australian Accounting Review, December 2015, Wiley

    Dr Humayun Kabir

  11. The Behaviour of Earnings, Accruals and Impairment Losses of Failed New Zealand Finance Companies

    Article • Australian Accounting Review, September 2014, Wiley

    Dr Humayun Kabir

  12. Properties of net income and total comprehensive income: New Zealand evidence

    Article • Accounting Research Journal, November 2011, Emerald

    Dr Humayun Kabir

  13. Big 4 auditor affiliation and accruals quality in Bangladesh

    Article • Managerial Auditing Journal, January 2011, Emerald

    Dr Humayun Kabir

  14. Impact of IFRS in New Zealand on Accounts and Earnings Quality

    Article • Australian Accounting Review, November 2010, Wiley

    Dr Humayun Kabir

  15. Positive Accounting Theory and Science

    Article • Journal of CENTRUM Cathedra (JCC) The Business and Economics Research Journal, September 2010, Centrum Catolica

    Dr Humayun Kabir

  16. Normative Accounting Theories

    Article • SSRN Electronic Journal, January 2005, Elsevier

    Dr Humayun Kabir

  17. The Role of Corporate Governance in Accounting Discretion: The Case of Goodwill Impairment in Australia

    Article • SSRN Electronic Journal, Social Science Electronic Publishing

    Dr Humayun Kabir