My Expertise
His area of interest in research is auditor independence, audit quality, corporate interlocking etc. He has published articles in journals such as Auditing: A Journal of Practice & Theory, Journal of Business Ethics, Accounting and Finance, International Journal of Accounting, Australian Journal of Corporate Law, and Australian Accounting Review.
Keywords
Fields of Research (FoR)
Accounting, auditing and accountability, Corporate social responsibility, Corporate governance, Auditing and accountability, Accounting, auditing and accountability not elsewhere classifiedBiography
Dr Sarowar Hossain
Senior Lecturer
School of Accounting - BCom (Hons) and MCom, Dhaka | PhD, ANU | CPA | CMA
About Sarowar
Dr Sarowar Hossain, PhD (ANU), CPA, CMA, is a Senior Lecturer of Accounting at the University of New South Wales Australia. Prior to taking up his appointment at UNSW, he worked at the Australian National University and the University of Dhaka (Bangladesh).
Grants
Research Grants
- AFAANZ grant 2018 ($5,000): Effect of...view more
Dr Sarowar Hossain
Senior Lecturer
School of Accounting - BCom (Hons) and MCom, Dhaka | PhD, ANU | CPA | CMA
About Sarowar
Dr Sarowar Hossain, PhD (ANU), CPA, CMA, is a Senior Lecturer of Accounting at the University of New South Wales Australia. Prior to taking up his appointment at UNSW, he worked at the Australian National University and the University of Dhaka (Bangladesh).
Grants
Research Grants
- AFAANZ grant 2018 ($5,000): Effect of audit committee chair’s characteristics on auditor choice, audit fees, and audit quality (with Masoud Azizkhani, UTAS).
- UNSW Business School/SRG grant 2016 ($4,720): Effect of voluntary audit partner rotation on audit quality in a mandatory rotation regime.
- UASB/SRG grant 2010 ($5000): Does client’s economic importance to an audit partner affect audit quality?
- 2009: College Internal Grand Scheme (CIGS) ANU: Audit Quality After Mandating Audit Partner Rotation: Australian Evidence (with Prof. Christine A Jubb), $9,985
- 2008: College Internal Grand Scheme (CIGS) ANU: CFOs compensations and earnings management (with Prof. Gary S Monroe), $5,000
Engagement
- Multiple audit committee member-auditor interlocking and audit and non-audit fees
- Director-auditor interlocking and audit quality
- Director-auditor interlocking and audit and non-audit fees
UNSW Business School profile: https://www.business.unsw.edu.au/our-people/sarowarhossain
My Grants
- AFAANZ grant 2021 $4,000): Effects of audit delays due to COVID-19 on audit fees and audit quality
- AFAANZ grant 2018 ($5,000): Effect of audit committee chair’s characteristics on auditor choice, audit fees, and audit quality (with Masoud Azizkhani, UTAS).
- UNSW Business School/SRG grant 2016 ($4,720): Effect of voluntary audit partner rotation on audit quality in a mandatory rotation regime.
- UASB/SRG grant 2010 ($5000): Does client’s economic importance to an audit partner affect audit quality?
- 2009: College Internal Grand Scheme (CIGS) ANU: Audit Quality After Mandating Audit Partner Rotation: Australian Evidence (with Prof. Christine A Jubb), $9,985
- 2008: College Internal Grand Scheme (CIGS) ANU: CFOs compensations and earnings management (with Prof. Gary S Monroe), $5,000
My Qualifications
PhD (ANU), CPA, CMA
My Research Activities
The focus of my research is on auditing and corporate governance, including corporate interlocking through board, audit committee, CEO, auditors, audit partners and their effects on auditor independence and audit quality. In particular, I use archival research method in assessing and evaluating the impacts of corporate governance factors on auditor independence and audit quality. I have further refined my research program to examine the effect of auditors’ and audit partners’ attributes, and audit regulation on audit quality.
My Research Supervision
Supervision keywords
Areas of supervision
auditor independence, audit quality, corporate interlocking, audit regulation, corporate governance
My Engagement
Postgraduate PASS coordinator
SAAT’s Complaints Officer
Publications
ORCID as entered in ROS
https://orcid.org/0000-0001-6483-7166
