By Dr Sarowar Hossain

Journal articles

Hossain S; Wang JJ, 2023, 'Abnormal audit fees and audit quality: Australian evidence', Australian Journal of Management, 48, pp. 596 - 624, http://dx.doi.org/10.1177/03128962221093831

Hossain S; Coulton J; Wang J, 2023, 'Client Importance and Audit Quality at the Individual Audit Partner, Office, and Firm Levels', Abacus: a journal of accounting, finance and business studies, 59, pp. 650 - 696, http://dx.doi.org/10.1111/abac.12289

Hossain S; Azizkhani M; Nguyen M, 2022, 'Effects of Audit Committee Chair Characteristics on Auditor Choice, Audit Fees and Audit Quality', Accounting and Finance, 63, pp. 3675 - 3707, http://dx.doi.org/10.1111/acfi.13058

Bose S; Hossain S; Sobhan A; Handley K, 2022, 'Does female participation in strategic decision-making roles matter for corporate social responsibility performance?', Accounting and Finance, 62, pp. 4109 - 4156, http://dx.doi.org/10.1111/acfi.12918

Bose S; Ali MJ; Hossain S; Shamsuddin A, 2021, 'Does CEO–Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?', Journal of Business Ethics, 179, pp. 819 - 847, http://dx.doi.org/10.1007/s10551-021-04871-8

Azizkhani M; Jiang A; Hossain S, 2021, 'Mandatory Partner Rotation, Audit Timeliness, and Audit Pricing', Managerial Auditing Journal, 36, pp. 105 - 131, http://dx.doi.org/10.1108/MAJ-12-2019-2506

Hossain S; Hardies K; Chapple E, 2020, 'Archival research on audit partners: Assessing the research field and recommendations for future research', Accounting and Finance, 61, pp. 4209 - 4256, http://dx.doi.org/10.1111/acfi.12731

Wang J; Zhang K; Sun Y; Hossain S, 2020, 'Financial Slack, Institutional Shareholding and Enterprise Innovation Investment: Evidence from China', Accounting and Finance, 61, pp. 3235 - 3259, http://dx.doi.org/10.1111/acfi.12700

Hossain S; Chapple ; Monroe , 2018, 'Does auditor gender affect issuing going concern opinion for financially distressed clients?', Accounting and Finance, 58, pp. 1027 - 1061, http://dx.doi.org/10.1111/acfi.12242

Hossain S; Yazawa K; Monroe G, 2017, 'The Relationship between Audit Team Composition, Audit Fees and Quality', Auditing: A Journal of Practice and Theory, 36, pp. 115 - 135, http://dx.doi.org/10.2308/ajpt-51682

Hossain S; Monroe GS; Wilson M; Jubb C, 2016, 'The effect of networked clients’ economic importance on audit quality', Auditing: A Journal of Practice and Theory, 35, pp. 79 - 103, http://dx.doi.org/10.2308/ajpt-51451

Hossain S; Monroe GS, 2015, 'Chief Financial Officers' Short- and Long-term Incentive-based Compensation and Earnings Management', Australian Accounting Review, 25, pp. 279 - 291, http://dx.doi.org/10.1111/auar.12059

Hossain S, 2013, 'Effect of regulatory changes on auditor independence and audit quality', International Journal of Auditing, 17, pp. 246 - 264, http://dx.doi.org/10.1111/ijau.12002

Monroe G; Hossain S, 2013, 'Does Audit Quality Improve after the Implementation of Mandatory Audit Partner Rotation?', Journal of Accounting and Management Information Systems, 12, pp. 263 - 279, http://search.proquest.com/docview/1491755645/fulltextPDF/FBC6CE528AD34E81PQ/6?accountid=12763

Hossain S; Chapple E, 2011, 'Mandatory auditor rotation – Australian Evidence', Australian Journal of Corporate Law, 25, pp. 303 - 317, http://www.lexisnexis.com/au/legal/results/docview/attachRetrieve.do?csi=267866&A=0.629671749608385&risb=21_T13624477323&urlEnc=ISO-8859-1&inline=y&smi=18429&componentseq=1&key=53BY-NKH1-DY6R-K545-00000-00&type=pdf&displayType=full_pdf&lni=53BY-NKH1-DY6R-K545&docTitle=Mandatory%20auditor%20rotation%20%E2%80%94%20Australian%20evidence

Hossain S, 2010, 'From Project Audit to Performance Audit: Evolution of Performance Auditing in Australia', IUP Journal of Accounting Research & Audit Practices, 9, pp. 20 - 46

Conference Papers

Hossain S; Bose S, 2023, 'Do the volume and frequency of sensitive and non-sensitive continuous disclosure influence audit efforts and audit quality?', Brisbane, QLD, presented at AFAANZ, Brisbane, QLD, 03 July 2023 - 05 July 2023, http://dx.doi.org/10.26190/unsworks/28727

Hossain S; Monroe G, 2023, 'AUDIT MARKET STRUCTURE AND COMPETITION IN AUDTRALIA 2019-2022', Goldcoast, QLD, presented at AFAANZ, Goldcoast, QLD, 01 July 2023, http://dx.doi.org/10.26190/unsworks/28730

Hossain S; Peng Z, 2023, 'Auditors’ Portfolio Risks, Audit Fees, and Audit Quality: A Study of SECs Mandatory Risk Factor Disclosures', Sydney, Australia, presented at ISAR, Sydney, Australia, 01 June 2023, http://dx.doi.org/10.26190/unsworks/28728

Hossain S; Peng RZ, 2020, 'The Effect of SEC’s Mandatory Risk Factor Disclosures on Audit Fees and Audit Quality_AFAANZ_2020', Virtual, presented at AFAANZ 2020, Virtual, 05 July 2020 - 07 July 2020, http://dx.doi.org/10.26190/unsworks/28725

Hossain S; Bose S, 2019, 'Ownership structure and voluntary audit decision: International evidence.', Brisbane, presented at AFAANZ 2019, Brisbane, 07 July 2019, http://dx.doi.org/10.26190/unsworks/28726

Hossain S; Monroe G; Krishnan G, 2018, 'Do multiple links between CEOs, audit committees and audit partner affect audit fees and audit quality?', Auckland New Zealand, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ), Auckland New Zealand, 01 July 2018 - 03 July 2018

Hossain S; Chapple E; Hardies K, 2018, 'Evidence from Audit Partner Switches on the Effects of Audit Partner Characteristics on Audit Quality', Valencia, Spain, presented at European Accounting Association (EAA), Valencia, Spain, 10 May 2018 - 12 May 2018

Hossain S; Yazawa K; Monroe G, 2016, 'What are the strategies used by the Big N and industry specialist auditors in gaining fee premium?', Brisbane, Australia., presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ), Brisbane, Australia., 04 July 2016 - 06 July 2016

Hossain S; Krishnan G, 2014, 'An analysis of the relations between audit parent expertise, tenure and independence on audit quality', in AAA (ed.), Atlanta, USA, presented at American Accounting Association Annual Meeting, Atlanta, USA, 02 August 2014 - 06 August 2014, http://somacct.gmu.edu/workshops_files/HK_GC_Dec0513.pdf

Hossain S; Gopal KV, 2014, 'An analysis of the relations between audit partner expertise, tenure and independence on audit quality', in hossain S; krishnan G (ed.), AFAANZ conference, Auckland New Zealand, presented at AFAANZ, Auckland New Zealand, 06 July 2014 - 08 July 2014, http://www.afaanz.org/openconf/2014/modules/request.php?module=oc_proceedings&action=proceedings.php&a=Concurrent

Hossain S; Yazawa K, 2013, 'Does Size Matter?: A study on Audit Team Attributes and Audit Fees,', in Universitas Indonesia (ed.), Asian-Pacific Conference on International Accounting Issues, Bali, Indonesia, presented at Asian-Pacific Conference on International Accounting Issues, Bali, Indonesia, 10 November 2013 - 13 November 2013, http://staff.blog.ui.ac.id/martani/workshop-dan-conference/25th-asian-pacific-conference-on-international-accounting-issues-call-for-paper/

Hossain S; Krishnan G, 2013, 'Does the audit partner’s expertise matter in going concern decisions?', in European Accounting Association (ed.), EAA 2013, Paris, France, presented at EAA 2013, Paris, France, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2

Hossain S, 2013, 'Is the level of an individual audit partner specialisation important in issuing a going-concern opinion?', in European Accounting Association Conference, Paris, France, presented at European Accounting Association Conference, Paris, France, 06 May 2013 - 08 May 2013, http://www.eaa2013.org/r/default.asp?sCode=LOGIN&item=CF&association_id=2

Conference Presentations

Hossain S; Monroe G, 2022, 'Covid-19 impacts on audit fees and audit quality_Australian evidence_AFAANZ', presented at AFAANZ, Melbourne, 03 July 2022 - 05 July 2022, https://www.afaanz.org/sites/default/files/uploaded-content/website-content/afaanz_conference_program_2022.pdf

Reports

Hossain S; Monroe G, 2023, Audit Market Structure, Concentration, and Competition in Australia 2019-2022, CPA/CAANZ, Australia, 4, http://dx.doi.org/10.26190/unsworks/28729, https://www.charteredaccountantsanz.com/news-and-analysis/insights/research-and-insights/unsw-releases-preliminary-findings-of-a-research-project-on-audit-market-structure-and-competition

Media

Hossain S; Coulton J; Wang J, 2023, Does client 'importance' affect audit partner independence?, https://www.businessthink.unsw.edu.au/articles/client-importance-audit-partner-independence

Preprints

Hardies K; Hossain S; Law Chapple L, Archival Research on Audit Partners: Assessing the Research Field and Recommendations for Future Research, http://dx.doi.org/10.2139/ssrn.3724917

Hossain S; Chapple L, Does Auditor Gender Affect Issuing a Going-Concern Opinion?, http://dx.doi.org/10.2139/ssrn.2094200

Other

Hossain S, 2024, Response to Response to the Review of Governance, Culture and Accountability at PwC Australia on Inquiry into Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consulting Industry # 38, Senate Committee on the regulation of auditing in Australia, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024), Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/Dr%20Sarowar%20Hossain%20-%20002.%20Senator%20O'Neill%20-%20Governance%20Culture%20and%20Accountability%20PwC%2020%20November%202023%20received%2019%20January%202024%20(1).pdf

Hossain S, 2024, Response to the Interim and Final Reports (2020) of the Parliamentary Joint Committee on Corporations and Financial Services regarding the Regulation of Auditing in Australia # 30, Senate Committee on the regulation of auditing in Australia, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024), Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/Dr%20Sarowar%20Hossain%20-%20001.%20Senator%20O'Neill%20-%20Regulation%20of%20Auditing%20in%20Australia%2020%20November%202023%20received%2019%20January%202024%20(1).pdf

Hossain S, 2023, Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry Submission 50, Parliamentary Joint Committee on Corporation and Financial Services Structural Challanges in the Audit, Assurance and Consultancy Industry, Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/50.2%20Dr%20Sarowar%20Hossain%20(1).pdf

Hossain S; Monroe G, 2023, Hansard on Parliamentary Joint Committee on Corporations and Financial Services - 20/11/2023 - Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry, Parliament of Australia, Parliamentary Joint Committee on Corporations and Financial Services - 20/11/2023 - Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry, Parliament of Australia, https://www.aph.gov.au/Parliamentary_Business/Hansard/Hansard_Display?bid=committees/commjnt/27480/&sid=0000

Hossain S; Coulton J; Wang J, 2023, Re: Management of conflicts of interest (2h): Parliamentary Joint Committee on Corporations and Financial Services, Parliamentary Joint Committee on Corporations and Financial Services, Parliament of Australia, Canberra, file:///C:/Users/z3324136/Dropbox/PC/Downloads/5.%20Dr%20Sarowar%20Hossain%20Dr%20Jeff%20Coulton%20and%20Dr%20Jenny%20Jing%20Wang-%20Management%20of%20conflicts%20of%20interest%20submission%20(1).pdf

Hossain S; Monroe G, 2023, Re: Competition in the audit market (3g): Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry Submission # 4, Parliamentary Joint Committee on Corporations and Financial Services - Ethics and Professional Accountability: Structural Challenges in the Audit, Assurance and Consultancy Industry, Parliament of Australia, Parliament of Australia, file:///C:/Users/z3324136/Dropbox/PC/Downloads/4.%20Dr%20Sarowar%20Hossain%20Professor%20Gary%20S.%20Monroe%20-Competition%20in%20the%20audit%20market%20submission%20(1).pdf

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