Dr Borhan Bhuiyan staff profile picture

Contact details +64 (09) 414 0800  ext. 43290

Dr Borhan Bhuiyan PhD Lincoln, CA

Senior Lecturer

School of Accountancy

Borhan is the Senior Lecturer in Financial Accounting at the Massey Business School. He joined the School of Accountancy as a Lecturer in November 2011 and Senior Lecturer in 2015. Prior to joining at Massey University, Borhan taught accounting in Fiji and New Zealand tertiary institutes for several years. He is an Associate Member of Chartered Accountants Australia and New Zealand (CAANZ). He is serving as a campus coordinator for Institute of Chartered Accountants Australia and New Zealand (ICAANZ). Borhan is an Academic Mentor for ‘Beta Alpha Psi’ at Massey University.

Borhan completed his Ph.D. from Lincoln University, New Zealand. His research interests include corporate governance, financial reporting quality, and auditing. His researches were published in different international accounting journals including: Accounting and Business Research; Australian Accounting Review; Research in Accounting Regulation; Pacific Accounting Review; Sustainability Accounting, Management and Policy Journal; Managerial Finance; Asian Review of Accounting and Journal of International Accounting Auditing and Taxation, among others. He serves as a reviewer for different accounting and corporate governance journals including Corporate Governance: An International Review, Accounting Research Journal, Managerial Auditing Journal and Pacific Accounting Review. Borhan is teaching both graduate and post-graduate level.

Borhan has received several recognitions which include "Early Career Research Award 2015' by Massey Business School, ‘Auckland Regional Accounting Conference Best Paper Award 2012’ by New Zealand Institute of Chartered Accountant (now as ICAANZ); New Zealand Institute of Chartered Accountants Travel Grant 2010, among others. He is also a member of the American Accounting Association (AAA) and the Accounting and Finance Association of Australia and New Zealand (AFAANZ).

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Professional

Contact details

  • Ph: +64 (09) 414 0800 ext 43290
    Location: MBS 1.09, Massey Business School
    Campus: Albany

Qualifications

  • Doctor of Philosophy - Lincoln University (2012)
  • Chartered Accountant - Chartered Accountants Australia and New Zealand (2016)

Prizes and Awards

  • I have received ''Interactive Participant Award" at Australia and New Zealand Management Association Conference 2016. A total of 6 participants has been selected for this award. According to the selection panel, I have achieved 4th highest point as ANZAM conference 2016 participants. - Australia and New Zealand Management Association Conference Organizer 2016 (2016)

Research Expertise

Research Interests

Corporate Governance

Financial reporting quality

Auditing

Corporate Social Responsibility

Thematics

21st Century Citizenship, Resource Development and Management, Design – for Commerce, Community and Culture

Area of Expertise

Field of research codes
Accounting, Auditing and Accountability (150100): Accounting, Auditing and Accountability not elsewhere classified (150199): Business and Management (150300): Commerce, Management, Tourism And Services (150000): Corporate Governance and Stakeholder Engagement (150303): Financial Accounting (150103): Sustainability Accounting and Reporting (150106)

Keywords

Corporate Governance

Financial Reporting Quality

Auditing

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 1 4

Completed Projects

Project Title: Fraudulent board members and abnormal audit fees: Evidence from S & P 500

This research investigates the association between the presence of problem directors on company boards and audit committees and audit fees of companies. We argue that a problem director on the board raises managerial integrity concerns. The presence of problem directors on company boards and audit committees is a sign of past management failures and indiscretions. Such weaknesses on the board may require more enhanced audit procedures, which can lead to higher audit fees. Using a sample of 1,405 firm-year observations from 2004 to 2009 of S&P500 firms we find that the presence of problem directors on the company board and audit committees is indeed positively associated with positive abnormal audit fees. This issue has implications for investors, auditors, directors and regulators. The practical implication of the results of this study is that corporate boards should attempt to appoint directors who have clean professional backgrounds to avoid reliability concerns of external monitors, such as auditors, and capital providers, such as shareholders and debt providers. This research can also be of use to policy-makers because detection of questionable managerial integrity in directors can help avert corporate scandals and achieve public trust in capital markets.
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Date Range: 2013 - 2013

Funding Body: Massey University

Project Team:

Research Outputs

Journal

Habib, A., Bhuiyan, MBU., & Hasan, M. (2017). Firm Life Cycle and Advisory Directors. Australian Journal of Management. Forthcoming
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., & Bhuiyan, MBU. (2017). Overlapping membership on audit and compensation committees, equity holdings of overlapping members, and audit outcomes. Accounting Research Journal. Forthcoming
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., & Bhuiyan, MBU. (2017). Determinants of monetary penalties for environmental violations. Business Strategy and the Environment.
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & Hooks, JJ. (2016). Operational ‘problem’ directors and environmental performance. Sustainability Accounting, Management and Policy Journal. 7(2), 268-294
[Journal article]Authored by: Bhuiyan, M., Hooks, J.
Habib, A., & Bhuiyan, MBU. (2016). Problem directors on the audit committee and financial reporting quality. Accounting and Business Research. 46(2), 121-144 Retrieved from http://www.tandfonline.com/loi/rabr20
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., Jiang, H., Bhuiyan, MBU., & Islam, A. (2014). Litigation risk, financial reporting and auditing: A survey of the literature. Research in Accounting Regulation. 26(2), 145-163
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & Habib, A. (2011). Determinants of nomination committee: New Zealand evidence. Corporate Board: Role, Duties and Composition. 7(2 A), 54-63
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Habib, A. (2011). Determinants of nomination committee: New Zealand evidence. Corporate Board: role, duties and composition. 7(2), 54-65
[Journal article]Authored by: Bhuiyan, M.
Habib, A., & Bhuiyan, MBU. (2015). Problem directors on the audit committee and financial reporting quality. Accounting and Business Research. 23(2), 170-185 Retrieved from http://www.tandfonline.com/loi/rabr20
[Journal article]Authored by: Bhuiyan, M.
Xu, Bing, ., Bhuiyan, MBU., & Rahman, Asheq, . (2016). Underlying profit in New Zealand. Pacific Accounting Review. 28(2), 111-134
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & Hooks, J, . (2016). Operational problem directors and environmental performance. Sustainability Accounting Management and Policy Journal. 7(2), 268-294
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU. (2015). Do problem directors affect firm operating performance?. Asian Review of Accounting. 23(2), 170-185
[Journal article]Authored by: Bhuiyan, M.
Roudaki, J., & Bhuiyan, MBU. (2015). Interlocking directorship in New Zealand. Australasian Accounting, Business and Finance Journal. 9(3), 45-58
[Journal article]Authored by: Bhuiyan, M.
Habib, A., Jiang, H., Bhuiyan, B., & Islam, A. (2014). Litigation risk, financial reporting and auditing: A survey of the literature.. Research in Accounting Regulation. 26(2), 145-163
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., & Bhuiyan, MBU. (2016). Overlapping Membership on Audit and Compensation Committees and Financial Reporting Quality. Australian Accounting Review. 26(1), 76-90
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., Bhuiyan, B., & Islam, A. (2013). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Managerial Finance. 39(2), 155-180 Retrieved from http://www.emeraldinsight.com/doi/full/10.1108/03074351311294007
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Roudaki, J., & Clark, M. (2013). Firm Characteristics and Corporate Governance – NZX Evidence. A. T. Business Management Review. 9(2), 66-79
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, M. (2013). Corporate governance compliance and discretionary accruals: New Zealand evidence. Australasian Accounting Business and Finance Journal. 7(2), 87-110 Retrieved from http://ro.uow.edu.au/aabfj/vol7/iss2/7/
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Habib, A. (2011). Determinants of nomination committee: New Zealand evidence. Corporate Board: Role, Duties and Composition. 7(2), 54-63 Retrieved from http://www.virtusinterpress.org/
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Salma, U. (2011). Board supervisory committees and non-mandotory regulation - New Zealand evidence. International Review of Business Research Papers. 7(2), 106-117 Retrieved from http://www.irbrp.com/previous_issue/March/2011
[Journal article]Authored by: Bhuiyan, M.
Habib, A., & Bhuiyan, MBU. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation. 20(1), 32-44
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MB., Roudaki, J., & Clark, M. (2010). Characteristics of the Board of Directors and Company Performance – New Zealand Evidence. Journal of Accounting, Business and Management. 17(2), 49-61 Retrieved from http://www.stie-mce.ac.id/jabm
[Journal article]Authored by: Bhuiyan, M.

Thesis

Bhuiyan, MB. (2010). Determinants and consequences of corporate governance regulation - New Zealand evidence. (Doctoral Thesis)
[Doctoral Thesis]Authored by: Bhuiyan, M.

Conference

Bhuiyan, MBU., & Habib, A. (2015). Overlapping membership on audit and compensation committees, audit committee equity holdings and audit outcomes. Proceedings of Accounting and Finance Association of Australia and New Zealand Conference. : Accounting and Finance Association of Australia and New Zealand Conference
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU.Cash holding and over‐investment behaviour in firms with problem directors. . Lincoln, Canterbury, New Zealand
[Conference Paper]Authored by: Bhuiyan, M.
Habib,, A., & Bhuiyan, MBU. (2014, December). Overlapping membership on audit and compensation committees, equity holdings, and financial reporting quality. Presented at Auckland Regional Accounting Conference. Auckland University, New Zealand.
[Conference Oral Presentation]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Habib, A., & Rahman, AR. (2014). Problem directors and audit fees. Proceedings of the 2014 Auditing Section Midyear Meeting and Doctoral Consortium AAA. : 2014 Auditing Section Midyear Meeting and Doctoral Consortium of the American Association of Accountants(AAA)
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MB., Roudaki, J., & Clark, MB.The effects of corporate governance regulations on firm value: New Zealand evidence. Proceedings of the Conference on Corporate Governance and Global Financial Crisis. : the Conference on Corporate Governance and Global Financial Crisis
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MBU. (2015). Cash Holding and Over‐investment Behaviour in Firms with Problem Directors. In Proceedings of Abstracts, 9th New Zealand Management Accounting Conference
[Conference Abstract]Authored by: Bhuiyan, M.
Habib, A., & Bhuiyan, MBU.(2015). Overlapping membership on audit and compensation committees, audit committee equity holdings, and audit outcomes. . Hobart
[Conference Paper]Authored by: Bhuiyan, M., Habib, A.
Habib, A., & Bhuiyan, MBU.(2015). Problem directors on the audit committee and financial reporting quality. Paper presented at the meeting of Accounting and Business Research
[Conference Paper]Authored by: Bhuiyan, M.
Habib, A., & Bhuiyan, MBU. (2016). Problem directors on the audit committee and financial reporting quality. Accounting and Business Research. Vol. 46 (pp. 121 - 144).
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Roudaki, J., & Bhuiyan, MBU.Related Party Transaction and Corporate Governance of Failing New Zealand Finance Firms. . Bali, Indonesia
[Conference Paper]Authored by: Bhuiyan, M.
Habib, A.,, ., & Bhuiyan, MBU.(2014). Overlapping membership on audit and compensation committees and financial reporting quality. . Auckland University, Auckland
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MBU. (2014). Do problem directors affect firm operating performance?. Proceedings of New Zealand Management Accounting Conference 2014. : New Zealand Management Accounting Conference 2014
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MBU.Do problem directors affect firm operating performance?. Paper presented at the meeting of http://www.aut.ac.nz/study-at-aut/study-areas/business/research/conferences--and--seminars/new-zealand-management-accounting-conference-nzmac. Auckland, New Zealand
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & Habib, A. (2014, July). Problem directors, financial reporting quality and auditor independence. Presented at The Accounting and Finance Association Australia and New Zealand (AFAANZ) Conference 2014. Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & Habib, A. (2014). Problem directors, financial reporting quality and auditor independence. The Proceedings of the Accounting and Finance Association Australia and New Zealand (AFAANZ) Conference 2014. Vol. on-lineAuckland NZ: The Accounting and Finance Association Australia and New Zealand (AFAANZ) Conference 2014
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M., Habib, A.
Borhan Uddin Bhuiyan, M., & Hooks, J. (2016). Operational “problem” directors and environmental performance. Sustainability Accounting, Management and Policy Journal. Vol. 7 (pp. 268 - 294).
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M., Hooks, J.
Bhuiyan, MB., Habib, A., & Rahman, AR.(2014). Problem directors and audit fees. . San Antonio, Texas
[Conference Paper]Authored by: Bhuiyan, M., Habib, A.
Roudaki, J., & Bhuiyan, MBU.Does interlocking directorship affect firm performance? New Zealand Evidence.. . Malaysia
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, BU., & Hooks, JJ. (2013). Operational problem directors and environmental performance. (pp. 27 - 27). , Social Innovation & Entrepreneurship Conference
[Conference Abstract]Authored by: Bhuiyan, M., Hooks, J.
Bhuiyan, MBU., & Roudaki, J. (2013). Does interlocking directorship affect firm performance? New Zealand evidence. Proceedings of the Asian Academic Accounting Association Conference 2013. : Asian Academic Accounting Association Conference 2013
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.The Relationship between Characteristics of the Board of Directors and Company Performance – New Zealand Evidence. . Las Vegas, Nevada, USA
[Conference Paper]Authored by: Bhuiyan, M.
Xu, B., Rahman, AR., & Bhuiyan, B.(2013). Underlying profit: Composition, determinants, relevance and emphasis. . Anaheim, CA
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB.(2012). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Paper presented at the meeting of Online. Massey University, Albany
[Conference Paper]Authored by: Bhuiyan, M.
Habib, A., Bhuiyan, MBU., & Islam, A. (2012, November). Financial distress, earnings management and market pricing of accruals during the global financial crisis. Presented at The 11th Auckland Region Accounting Conference: Contemporary issues in accounting and finance: Celebrating 25 years of Pacific Accounting Review. Auckland, New Zealand.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, M. (2010). Corporate Governance Compliance and Discretionary Accruals – A comparative analysis of New Zealand Companies. Proceedings of the 11th Annual Conference of the Asian Academic Accounting Association. (pp. 1 - 30). : the 11th Annual Conference of the Asian Academic Accounting Association
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, M. (2010). Firm Characteristics and Corporate Governance – Evidence from New Zealand. Proceedings of the Conference on Corporate Governance and Global Financial Crisis. (pp. 1 - 30). : The Conference on Corporate Governance and Global Financial Crisis
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB. (2010, November). Corporate governance compliance and discretionary accruals – A comparative analysis of New Zealand companies. Presented at 2010 Annual Meeting and Conference of the Asian Academic Accounting Association (AAA). Bangkok, Thailand.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, ME. (2010, November). The effects of corporate governance regulations on firm value: New Zealand Evidence. Presented at 22nd Asian Pacific Conference on International Accounting Issues. Gold Coast, QSL, Australia.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB. (2010, September). Firm characteristics and corporate Governance – Evidence from New Zealand. Presented at Conference on Corporate Governance and Global Financial Crisis. Pennsylvania, USA,.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Salma, U. (2010, December). Determinants of board supervisory committees- New Zealand evidence. Presented at International Business and Social Science Research Conference. Dhaka, Bangladesh.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Salma, U.(2010). Determinants of board supervisory committees - New Zealand evidence. . Dhakka, Bangladesh
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, M.(2010). Corporate Governance Compliance and Discretionary Accruals – A comparative analysis of New Zealand Companies. . Bangkok, Thailand
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.(2010). The effects of corporate governance regulations on firm value: New Zealand Evidence. . Gold Coast, QSL
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.(2010). Firm Characteristics and Corporate Governance – Evidence from New Zealand. . Pennsylvania, Philadelphia, USA
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Salma, U. (2010). Determinants of board supervisory committees - New Zealand evidence. Proceedings of International Business and Social Science Research Conference. (pp. 1 - 17). Dhaka Bangladesh: International Business and Social Science Research Conference
[Conference Paper in Published Proceedings]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB. (2010). The effects of corporate governance regulations on firm value: New Zealand Evidence. In The proceedings of the 22nd Asian Pacific Conference on International Accounting Issues(pp. 82 - 82). , 22nd Asian Pacific Conference on International Accounting Issues: 22nd Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB. (2009, November). The relationship between characteristics of the Board of directors and company performance - New Zealand evidence. Presented at Twenty-first Asian-Pacific Conference on International Accounting Issues. Las Vegas, Nevada, USA.
[Conference Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.(2009). The Relationship between Characteristics of the Board of Directors and Company Performance – New Zealand Evidence. . Las Vegas, Nevada, USA
[Conference Paper]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB. (2009). The Relationship between Characteristics of the Board of Directors and Company Performance – New Zealand Evidence. In Proceedings of the 21st Asian Pacific Conference on International Accounting Issues(pp. 48 - 48). , 21st Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Bhuiyan, M.

Other

Shi, Y., Rahman, AR., & Bhuiyan, B. (2014, February). Reporting and measurement inconsistencies, and composition and the relevance of non-GAAP earnings of red chip companies. In School of Accountancy Seminar Series, University of Hawaii.
[Oral Presentation]Authored by: Bhuiyan, M.

Supervision and Teaching

Summary of Doctoral Supervision

Position Current Completed
CoSupervisor 3 1

Teaching

115.102 Accounting

110.109 Introductory Financial Accounting

110.710 Contemporary Issues in Financial Accounting

Current Doctoral Supervision

CoSupervisor of:

  • Mabel D Costa - PhD
    Three essays on corporate social responsibility
  • Pick Sangchan - PhD
    Fair value hierarchy disclosure under IFRS13, value relevance, investor uncertainty, and audit fees: Australian real estate industry evidence
  • Oyuna Chagnaadorj - PhD
    Income statement classification by International Financial Reporting Standards (IFRS): The prediction of earnings and component shifting

Completed Doctoral Supervision

CoSupervisor of:

  • 2016 - Varsha Nirmal Kashyap - PhD
    Determinants of Carbon Financial Accounting and Carbon Disclosure Practices: An exploratory study on firms affected under emission trading schemes

Media and Links

Media

  • 02 Feb 2014 - Magazine
    The Journal
    Conference A Hub For Like Minds

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