Massey Business School staff

Prof Ahsan Habib BCom, MCom Dhakka, PhD Hitotsubashi

Prof Ahsan Habib staff profile picture

Professor of Financial Acounting

School of Accountancy

Contact details
Telephone: +64 (09) 414 0800  ext. 43299
Email: 
Room MBS 1.13D, Massey Business School, Albany
Ph: +64 (09) 414 0800 ext 43299

Professional

Professional Biography

Ahsan completed his doctoral study at Hitotsubashi University, Japan in 2003. His dissertation integrated earnings management and value relevance of accounting information using the unique institutional setting of Japan.

 Ahsan’s areas of main research interest include but are not limited to capital market-based accounting research (CMAR), the interface between corporate governance and accounting information, and audit quality. He is actively involved in academic supervision and serves as an ad hoc reviewer for a number of accounting and corporate governance journals. He is a member of the American Accounting Association (AAA) and the Accounting & Finance Association of Australia and New Zealand (AFAANZ).

Ahsan has recently joined the School as an associate professor. Prior to this appointment he worked at Lincoln University and Auckland University of Technology (AUT). He has taught a wide range of accounting papers in the undergraduate, postgraduate, MBA and Master of Professional Accounting (MPA) programmes over the years.

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Qualifications

  • Bachelor of Commerce (Accounting) - Dhaka University Bangladesh (1990)
  • Master of Commerce (Accounting) - Dhaka University Bangladesh (1993)
  • Doctor of Philosophy - Hitotsubashi University Japan (2003)

Research Expertise

Research Interests

Capital market-based accounting research; corporate governnace and financial reporting; audit quality

Thematics

Design – for Commerce, Community and Culture

Area of Expertise

Field of Research Codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Auditing and Accountability (150102): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): International Accounting (150104)

Keywords

Accounting Theory

Accounting Standards

Auditing and Accountability

Financial Accounting

International Accounting

Research Outputs

Journal

Hasan, MM., & Habib, A. (2017). Corporate life cycle, organizational financial resources and corporate social responsibility. Journal of Contemporary Accounting and Economics. 13(1), 20-36
[Journal article]Authored by: Habib, A.
Habib, A., Muhammadi, AH., & Jiang, H. (2017). Political connections, related party transactions, and auditor choice: Evidence from Indonesia. Journal of Contemporary Accounting and Economics. 13(1), 1-19
[Journal article]Authored by: Habib, A.
Habib, A., Muhammadi, AH., & Jiang, H. (2017). Political Connections and Related Party Transactions: Evidence from Indonesia. International Journal of Accounting.
[Journal article]Authored by: Habib, A.
Habib, A., & Bhuiyan, MBU. (2017). Determinants of monetary penalties for environmental violations. Business Strategy and the Environment.
[Journal article]Authored by: Habib, A.
Habib, A., & Hasan, MM. (2017). Business strategy, overvalued equities, and stock price crash risk. Research in International Business and Finance. 39, 389-405
[Journal article]Authored by: Habib, A.
Habib, A., & Hasan, M, . (2016). Corporate social responsibility and cost stickiness. Business and Society. , 1-40 Retrieved from http://journals.sagepub.com/
[Journal article]Authored by: Habib, A.
Hasan, MM., & Habib, A. (2016). Firm life cycle and idiosyncratic volatility. International Review of Financial Analysis.
[Journal article]Authored by: Habib, A.
Muhammadi, AH., Ahmed, Z., & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors' perspectives. Asian Review of Accounting. 24(3), 313-337
[Journal article]Authored by: Habib, A.
Al-Hadi, A., Hasan, MM., & Habib, A. (2016). Risk Committee, Firm Life Cycle, and Market Risk Disclosures. Corporate Governance (Oxford). 24(2), 145-170
[Journal article]Authored by: Habib, A.
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., & Hasan, MM. (2016). Auditor-provided tax services and stock price crash risk. Accounting and Business Research. 46(1), 51-82
[Journal article]Authored by: 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.
Jiang, H., Habib, A., & Zhou, D. (2015). Accounting restatements and audit quality in China. Advances in Accounting. 31(1), 125-135
[Journal article]Authored by: Habib, A.
Habib, A., Jiang, H., & Zhou,, D. (2015). Related party transactions and audit fees: Chinese evidence. Journal of International Accounting Research. 14(1), 59-83
[Journal article]Authored by: Habib, A.
Habib, A., & Hasan, MM. (2015). Firm life cycle, corporate risk-taking and investor sentiment. Accounting and Finance.
[Journal article]Authored by: Habib, A.
Jiang, H., Habib, A., & Gong, R. (2015). Business cycle and management earnings forecasts. Abacus. 51(2), 279-310
[Journal article]Authored by: Habib, A.
Habib, A. (2015). The new Chinese accounting standards and audit report lag. International Journal of Auditing. 19(1), 1-14
[Journal article]Authored by: Habib, A.
Hasan, MM., Hossain, M., Cheung, AWK., & Habib, A. (2015). Corporate life cycle and cost of equity capital. Journal of Contemporary Accounting and Economics. 11(1), 46-60
[Journal article]Authored by: Habib, A.
Habib, A., & Jiang, H. (2015). Corporate governance and financial reporting quality in China: A survey of recent evidence. Journal of International Accounting, Auditing and Taxation. 24, 29-45
[Journal article]Authored by: Habib, A.
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., Jiang, H., & Zhou, D. (2014). Audit quality and market pricing of earnings and earnings components in China. Asian Review of Accounting. 22(1), 20-34 Retrieved from http://www.emeraldinsight.com/journals.htm?issn=1321-7348&volume=22&issue=1&articleid=17109748&show=html
[Journal article]Authored by: 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.
Habib, A. (2013). CEO/CFO characteristics and financial reporting quality: A review. Research in Accounting Regulation. 25(1), 88-100 Retrieved from http://www.sciencedirect.com/science/article/pii/S1052045712000458
[Journal article]Authored by: Habib, A.
Habib, A. (2013). A meta-analytic review of the determinants of audit opinion decisions. Managerial Auditing Journal. 28(3), 184-216 Retrieved from http://www.emeraldinsight.com/doi/full/10.1108/02686901311304349
[Journal article]Authored by: Habib, A.
Habib, A., Gong, R., & Hossain, M. (2013). Accounting standards for impairment loss reversal and earnings management in China. Accounting Perspectives. 12(3), 213-236 Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/1911-3838.12016/abstract
[Journal article]Authored by: Habib, A.
Habib, A., Rong, G., & Hossain, M. (2013). Overvalued equities and audit fees: A research note.. Managerial Auditing Journal. 28(8), 755-776 Retrieved from http://www.emeraldinsight.com/doi/full/10.1108/MAJ-01-2013-0818
[Journal article]Authored by: Habib, A.
Habib, A. (2012). Non-audit service fees and financial reporting quality: A meta-analysis. Abacus. 48(2), 214-248 Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/j.1467-6281.2012.00363.x/abstract
[Journal article]Authored by: Habib, A.
Jiang, H., & Habib, A. (2012). Split share reform and earnings management: evidence from China.. Advances in Accounting incorporating Advances in International Accounting. 28(1), 120-127 Retrieved from http://www.sciencedirect.com/science/article/pii/S088261101200020X
[Journal article]Authored by: Habib, A.
Habib, A., & Jiang, H. (2012). Managerial ownership-induced income smoothing and information asymmetry.. Pacific Accounting Review. 24(2), 211-232 Retrieved from http://www.emeraldinsight.com/doi/full/10.1108/01140581211259839
[Journal article]Authored by: Habib, A.
Jiang, H., Habib, A., & Hu, B. (2011). Ownership concentration, voluntary disclosures and information asymmetry in New Zealand. The British Accounting Review. 43(1), 39-53
[Journal article]Authored by: Habib, A.
Habib, A., & Bhuiyan, B. (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: Habib, A.
Habib, A., Hossain, M., & Jiang, H. (2011). Environmental uncertainty and the market pricing of earnings smoothness. Advances in Accounting incorporating Advances in International Accounting. 27(2), 256-265
[Journal article]Authored by: Habib, A.
Habib, A. (2011). Audit firm industry specialization and audit outcomes: insights from academic literature. Research in Accounting Regulation. 23(2), 114-129
[Journal article]Authored by: Habib, A.
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.
Habib, A. (2010). Prediction of operating cash flows: Further evidence from Australia. Australian Accounting Review. 20(2), 134-143
[Journal article]Authored by: Habib, A.
Habib, A. (2010). Value-relevance of alternative accounting performance measures: Australian evidence. Accounting Research Journal. 23(2), 190-212
[Journal article]Authored by: Habib, A.
Jiang, H., & Habib, A. (2009). The impact of ownership concentration on voluntary disclosure practices in New Zealand. Accounting Research Journal. 22(3), 275-304
[Journal article]Authored by: Habib, A.
Jiang, H., Habib, A., & Smallman, C. (2009). Ownership concentration and CEO compensation pay-for-performance relationship in New Zealand. Pacific Accounting Review. 21(1), 104-131
[Journal article]Authored by: Habib, A.
Habib, A., & Hansen,, J. (2008). Target shooting: review of earnings management around earnings benchmarks. Journal of Accounting Literature. 27, 25-70
[Journal article]Authored by: Habib, A.
Habib, A. (2008). Corporate transparency, financial development and the allocation of capital: Empirical evidence. Abacus. 44(1), 1-21
[Journal article]Authored by: Habib, A.
Habib, A. (2007). Information risk and the cost of capital: Review of the empirical literature. Journal of Accounting Literature. 25
[Journal article]Authored by: Habib, A.
Habib, A. (2007). Legal environment, accounting information, auditing and information intermediaries: Survey of the empirical literature. Journal of Accounting Literature. 26, 1-75
[Journal article]Authored by: Habib, A.
Habib, A., & Islam, A. (2007). Determinants and consequences of non-audit service fees: Preliminary evidence from Bangladesh. Managerial Auditing Journal. 22(5), 446-469
[Journal article]Authored by: Habib, A.

Book

Habib, A. (2013). Accounting regulation in emerging markets and newly industrializing countries. In The Routledge Companion to Accounting, Reporting and Regulation. (pp. 471 - 491). : Routledge
[Chapter]Authored by: Habib, A.

Conference

Habib, A., & Huang, J.Cost Stickiness in charities in New Zealand. . Auckland, New Zealand
[Conference Paper]Authored by: Habib, A., Huang, J.
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.
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. (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.
Habib, A., & Bhuiyan, B.Problem directors and financial reporting quality.. . Auckland, New Zealand
[Conference Paper]Authored by: Habib, A.
Jiang, H., habib, A., & Zhou, D.Accounting restatements, audit quality, and the market reaction to restatements. Paper presented at the meeting of Accounting restatements, audit quality, and the market reaction to restatements. Auckland
[Conference Paper]Authored by: Habib, A.
Jiang, H., Habib, A., & Zhou, D. (2014). Accounting restatements, audit quality, and the market reaction to restatements. The Proceedings of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference. Auckland: The Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference 2014
[Conference Paper in Published Proceedings]Authored by: Habib, A.
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.
Hasan, M., Cheung, A., Hossain, M., & Habib, A.Firm life cycle and cost of equity capital: Australian Evidence. . Auckland, New Zealand
[Conference Paper]Authored by: Habib, A.
Bhuiyan, MB., Habib, A., & Rahman, AR.(2014). Problem directors and audit fees. . San Antonio, Texas
[Conference Paper]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Habib, A., ., & Rahman, A, . (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: Habib, A.
Jiang, H., & Habib, A.Management forecasting and business cycle. . Perth, Australia
[Conference Paper]Authored by: Habib, A.
Habib, A., Sun, J., Cahan, S., & Hossain, M.Managerial overconfidence, global financial crisis and earnings management. . Melbourne
[Conference Paper]Authored by: Habib, A.
Jiang, H., & Habib, A.(2012). Split Share Structure Reform and Earnings Informativeness in China. . Kyoto, Japan
[Conference Paper]Authored by: Habib, A.
Habib, A., Hossain, M., & Jiang, H.(2011). Environmental Uncertainty and the Market Pricing of Earnings Smoothness. . Rome, Italy
[Conference Paper]Authored by: Habib, A.
Jiang, H., & Habib, A.(2010). Regulation and the Value Relevance of Accounting Information: Evidence from Chinese Share Market Reforms. . Auckland, NZ
[Conference Paper]Authored by: Habib, A.
Habib, A., Hossain, M., & Jiang, H.(2010). Environmental Uncertainty and the Market Pricing of Earnings Smoothness. . Indonesia
[Conference Paper]Authored by: Habib, A.
Jiang, H., & Habib, A.(2010). The Impact of Ownership Concentration on Managerial Free Cash Flow Choices. . Bangkok, Thailand
[Conference Paper]Authored by: Habib, A.
Jiang, H., & Habib, A.(2009). The Impact of Ownership Concentration on Voluntary Disclosure Practices in New Zealand. . Adelaide, SA
[Conference Paper]Authored by: Habib, A.
Jiang, H., Habib, A., & Hu, B.(2009). Ownership Structure, Voluntary Disclosure and Information Asymmetry in New Zealand. . Hangzhou, China
[Conference Paper]Authored by: Habib, A.

Supervision and Teaching

Summary of Doctoral Supervision

PositionCurrentCompleted
Supervisor11
CoSupervisor10

Completed Doctoral Supervision

Supervisor of:

  • 2016 - Abdul Haris Muhammadi- PhD
    Three essays on political connections, financial reporting, and auditing–Evidence from Indonesian listed companies

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