Researcher

Dr Sarowar Hossain

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 FinanceInternational Journal of AccountingAustralian 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 classified

Biography

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

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Location

Room 3083 Quadrangle building - Ref E15

Contact

+61 2 9065 6556