School of Accountancy staff

Prof Borhan Bhuiyan staff profile picture

Contact details +6492136290

Prof Borhan Bhuiyan

Professor

Doctoral Supervisor
School of Accountancy

Borhan is a Professor of Accounting at the Massey Business School. Before joining 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). 

Borhan completed his PhD at Lincoln University, New Zealand. His research interests include corporate governance, financial reporting quality, and auditing. His researches were published in many regional and international accounting and auditing journals. He serves as a reviewer for different accounting and corporate governance journals, including European Accounting Review, Corporate Governance: An International Review, Accounting & Business Research; Australian Journal of Management, Accounting & Finance, Journal of Business Ethics and International Journal of Auditing. Borhan is teaching at both graduate and post-graduate levels.

Borhan is an Associate Editor of Accounting Research Journal and Meditari Accountancy Research. He is also an Editorial Advisory Board Member of the Journal of Accounting Literature.

Borhan has received several recognitions which include the "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).

Borhan is available for PhD supervision.

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Professional

Contact details

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

Prizes and Awards

  • Recipient of "Emerald Engage Member of the Month" in October 2021. Emerald engage link up with global academics aroudn the world to mutually challenge thinging and debate topic that matters, share best practice - idea and expand peer network. - Emerald Publishing (2021)
  • Emerald Literati Awards 2022. Won the award for Outstanding Reviewer in the 2022 selected by the editorial team of Asian Review of Accounting. Asian Review of Accounting is a journal published by Emerald Publisher and recognized as categorize as B-rank journal in ABDC list. - Emerald Publisher, UK. (2022)
  • Received 'NZICA Best Quantitative Paper Award' in Auckland Regional Accounting (ARA) Conference 2012 - (2012)

Research Expertise

Research Interests

Corporate Governance Issues

Financial reporting (quality)

Auditing Issues

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

* Corproate Social Responsibility

* Auditing

Research Projects

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

Bhuiyan, MBU., Man, Y., & Lont, DH. (2024). Audit report lag and the cost of equity capital. Journal of Capital Markets Studies.
[Journal article]Authored by: Bhuiyan, M.
Hasan, MM., Bhuiyan, MBU., & Taylor, G. (2024). Corporate culture and carbon emission performance. British Accounting Review. 56(6)
[Journal article]Authored by: Bhuiyan, M.
Abbasi, K., Alam, A., Bhuiyan, MBU., & Islam, MT. (2024). Does female director expertise on audit committees matter for carbon disclosures? Evidence from the United Kingdom. Journal of International Accounting, Auditing and Taxation. 55, Retrieved from https://www.sciencedirect.com/science/article/pii/S1061951824000247
[Journal article]Authored by: Bhuiyan, M.
Rahaman, MM., & Bhuiyan, MBU. (2024). Audit report lag and key audit matters in Australia. International Journal of Disclosure and Governance.
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., Ahmad, F., Wu, JY., & Habib, A. (2024). Directors' and officers' liability insurance: a systematic literature review. Journal of Accounting Literature.
[Journal article]Authored by: Ahmad, F., Bhuiyan, M., Habib, A.
Habib, A., Ranasinghe, D., & Bhuiyan, MBU. (2024). Sales Order Backlog and Credit Ratings. Accounting in Europe.
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Alam, A., Banna, H., Alam, AW., Bhuiyan, MBU., & Mokhtar, NB. (2024). Climate change and geopolitical conflicts: The role of ESG readiness. Journal of Environmental Management. 353
[Journal article]Authored by: Bhuiyan, M.
Uddin Bhuiyan, MB., Opare, S., & Ahmed, Z. (2024). Does Audit Committee Busyness Affect Financial Restatement? Evidence from Audit Committee Share Ownership. Australian Accounting Review. 34(1), 29-54
[Journal article]Authored by: Bhuiyan, M., Opare, S.
Bhuiyan, MBU., & Cheema, MA. (2024). Overlapping committee membership and cost of equity capital. Pacific Basin Finance Journal. 84
[Journal article]Authored by: Bhuiyan, M.
Hu, Q., Bhuiyan, MBU., & Houqe, MN. (2024). CFO Demographics and Working Capital Management in China. Journal of Emerging Market Finance. 23(1), 56-82
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Salma, U., & Bhuiyan, MBU. (2024). Do advisory directors increase discretionary accruals?. International Journal of Accounting and Information Management. 32(2), 345-368
[Journal article]Authored by: Bhuiyan, M.
Rahaman, MM., Hossain, MM., & Bhuiyan, MBU. (2023). Disclosure of key audit matters (KAMs) in financial reporting: evidence from an emerging economy. Journal of Accounting in Emerging Economies. 13(3), 666-702
[Journal article]Authored by: Bhuiyan, M.
Opare, S., & Bhuiyan, MBU. (2023). Debt maturity structure, credit ratings and audit fees: new evidence. Accounting Research Journal. 36(6), 558-580
[Journal article]Authored by: Bhuiyan, M., Opare, S.
Bhuiyan, MBU., Liu, J., & Alam, A. (2024). Problem Directors and Corporate Risk-Taking. British Journal of Management. 35(3), 1530-1558
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., Sangchan, P., & Costa, MD. (2022). Do Co-opted boards affect the cost of equity capital?. Finance Research Letters. 46
[Journal article]Authored by: Bhuiyan, M.
Wu, JY., Opare, S., Bhuiyan, MBU., & Habib, A. (2022). Determinants and consequences of debt maturity structure: A systematic review of the international literature. International Review of Financial Analysis. 84
[Journal article]Authored by: Bhuiyan, M., Habib, A., Opare, S.
Bhuiyan, MBU., & Ahmad, F. (2022). Dividend payment and financial restatement: US evidence. International Journal of Accounting and Information Management. 30(3), 427-453 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/IJAIM-07-2021-0154/full/html
[Journal article]Authored by: Ahmad, F., Bhuiyan, M.
Sangchan, P., Bhuiyan, MBU., & Habib, A. (2022). Value-relevance of reported changes in fair values and measurement-related fair value disclosures: evidence from the Australian real estate industry. Asian Review of Accounting. 30(1), 121-151
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., Bhuiyan, MBU., & Wu, JYH. (2021). Audit committee ownership and the cost of equity capital. Managerial Auditing Journal. 36(5), 665-698
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Costa, MD., Habib, A., & Bhuiyan, MBU. (2021). Financial constraints and asymmetric cost behavior. Journal of Management Control. 32(1), 33-83
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Huang, HJ., & de Villiers, C. (2021). Determinants of environmental investment: Evidence from Europe. Journal of Cleaner Production. 292
[Journal article]Authored by: Bhuiyan, M., Huang, J.
Habib, A., Bhuiyan, MBU., & Wu, J. (2021). Corporate Governance Determinants of Financial Restatements: A Meta-Analysis. International Journal of Accounting.
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Cheema, MA., & Man, Y. (2021). Risk committee, corporate risk-taking and firm value. Managerial Finance. 47(3), 285-309
[Journal article]Authored by: Bhuiyan, M.
Sun, XS., & Bhuiyan, MBU. (2020). Board tenure: A review. Journal of Corporate Accounting and Finance. 31(4), 178-196
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., Rahman, A., & Sultana, N. (2020). Female tainted directors, financial reporting quality and audit fees. Journal of Contemporary Accounting and Economics. 16(2)
[Journal article]Authored by: Bhuiyan, M.
Habib, A., Uddin 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
[Journal article]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & D'Costa, M. (2020). Audit committee ownership and audit report lag: Evidence from Australia. International Journal of Accounting and Information Management. 28(1), 96-125 Retrieved from https://www.emerald.com/insight/content/doi/10.1108/IJAIM-09-2018-0107/full/html
[Journal article]Authored by: Bhuiyan, M.
Sun, XS., Habib, A., & Bhuiyan, MBU. (2020). Workforce environment and audit fees: International evidence. Journal of Contemporary Accounting and Economics. 16(1)
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., Salma, U., Roudaki, J., & Tavite, S. (2020). Financial reporting quality, audit fees and risk committees. Asian Review of Accounting. 28(3), 423-444
[Journal article]Authored by: Bhuiyan, M.
Hoque, MN., Bhuiyan, MBU., Nomura, T., & van Zijl, T. (2022). Determinants of cash holdings—evidence from New Zealand local councils. Public Money and Management. 42(8), 605-615
[Journal article]Authored by: Bhuiyan, M., Houqe, M.
Abbasi, K., Alam, A., & Bhuiyan, MBU. (2020). Audit committees, female directors and the types of female and male financial experts: Further evidence. Journal of Business Research. 114, 186-197
[Journal article]Authored by: Bhuiyan, M.
Sangchan, P., Jiang, H., & Bhuiyan, MBU. (2020). The decision usefulness of reported changes in fair values and fair value measurement-related disclosure for debtholders: evidence from Australian real estate industry. Accounting Research Journal. 33(6), 729-747
[Journal article]Authored by: Bhuiyan, M.
Sangchan, P., Habib, A., Jiang, H., & Bhuiyan, MBU. (2020). Fair Value Exposure, Changes in Fair Value and Audit Fees: Evidence from the Australian Real Estate Industry. Australian Accounting Review. 30(2), 123-143
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., & Nguyen, THN. (2020). Impact of CSR on cost of debt and cost of capital: Australian evidence. Social Responsibility Journal. 16(3), 419-430
[Journal article]Authored by: Bhuiyan, M.
Habib, A., Wu, J., Bhuiyan, MBU., & Sun, X. (2019). Determinants of auditor choice: Review of the empirical literature. International Journal of Auditing. 23(2), 308-335
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., Bhuiyan, MBU., & Hasan, MM. (2019). IFRS adoption, financial reporting quality and cost of capital: a life cycle perspective. Pacific Accounting Review. 31(3), 497-522
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., & Hooks, J. (2019). Cash holding and over-investment behavior in firms with problem directors. International Review of Economics and Finance. 61, 35-51 Retrieved from https://www.sciencedirect.com/science/article/pii/S1059056016303367
[Journal article]Authored by: Bhuiyan, M.
Habib, A., Bhuiyan, MBU., Huang, HJ., & Miah, MS. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing. 23(1), 20-44 Retrieved from https://onlinelibrary.wiley.com/doi/10.1111/ijau.12136
[Journal article]Authored by: Bhuiyan, M., Huang, J.
Habib, A., & Bhuiyan, MBU. (2017). Determinants of monetary penalties for environmental violations. Business Strategy and the Environment. 26(6), 754-775
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., Costa, MD., Huang, HJ., Bhuiyan, MBU., & Sun, L. (2020). Determinants and consequences of financial distress: review of the empirical literature. Accounting and Finance. 60(S1), 1023-1075
[Journal article]Authored by: Bhuiyan, M., Habib, A., Huang, J.
Habib, A., Bhuiyan, MBU., & Sun, X. (2019). Audit partner busyness and cost of equity capital. International Journal of Auditing. 23(1), 57-72
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, MBU., & Roudaki, J. (2018). Related party transactions and finance company failure: New Zealand evidence. Pacific Accounting Review. 30(2), 199-221
[Journal article]Authored by: Bhuiyan, M.
Habib, A., Bhuiyan, MBU., & Hasan, MM. (2018). Firm life cycle and advisory directors. Australian Journal of Management. 43(4), 575-592
[Journal article]Authored by: Bhuiyan, M., Habib, A.
Habib, A., & Bhuiyan, MBU. (2018). Overlapping membership on audit and compensation committees, equity holdings of overlapping members and audit outcomes. Accounting Research Journal. 31(4), 509-530
[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.
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.
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, B., Bhuiyan, MBU., & Rahman, A. (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.
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., & Ahmad, F. (2022). Dividend payment and financial restatement: US evidence. International Journal of Accounting and Information Management. Vol. 30 (pp. 427 - 453).
[Conference Paper in Published Proceedings]Authored by: Ahmad, F., Bhuiyan, M.
Huang, J., & Bhuiyan, MBU.Determinants of CSR Investment: Evidence from Europe. . Queenstown, New Zealand
[Conference Paper]Authored by: Bhuiyan, M., Huang, J.
Bhuiyan, MB.(2010, September 24). Firm Characteristics and Corporate Governance – Evidence from New Zealand. In Proceedings of the Conference on Corporate Governance and Global Financial Crisis Vol. CD-ROM , the Conference on Corporate Governance and Global Financial Crisis
[Conference Abstract]Authored by: Bhuiyan, M.
Bhuiyan, MBU., & D’Costa, M.Audit committee ownership and audit report lag: evidence from Australia. International Journal of Accounting and Information Management. 28 (1)(pp. 96 - 125). 1834-7649.
[Conference]Authored by: Bhuiyan, M.
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.
Habib, A., Bhuiyan, MBU., & Rahman, A. (2019). “Problem” directors and audit fees. International Journal of Auditing. Vol. 23 (pp. 125 - 143).
[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., & Hooks, J. (2019). Cash holding and over-investment behavior in firms with problem directors. In International Review of Economics and Finance Vol. 61 (pp. 35 - 51).
[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. (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). 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.
Bhuiyan, MB., Habib, A., & Rahman, AR.(2014). Problem directors and audit fees. . San Antonio, Texas
[Conference Paper]Authored by: Bhuiyan, M., Habib, A.
Bhuiyan, BU., & Hooks, JJ. (2013). Operational problem directors and environmental performance. (pp. 27 - 27). , Social Innovation & Entrepreneurship Conference
[Conference Abstract]Authored by: Bhuiyan, M.
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.
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). 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). 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). 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

Bhuiyan, MB., Roudaki, J., & Clark, MB. (2010, September). Firm Characteristics and Corporate Governance – Evidence from New Zealand. In Conference on Corporate Governance and Global Financial Crisis, Wharton School of Business & University of Pennsylvania, USA.
[Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB. (2010). Determinants and consequences of corporate governance regulation-New Zealand evidence. (pp. 1 - 103). Lincoln University
[Other]Authored by: Bhuiyan, M.
Bhuiyan, MB., & Salma, U.Determinants of board supervisory committees - New Zealand evidence.
[Oral Presentation]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. In the 21st Asian Pacific Conference on International Accounting Issues, University of California, Las Vegas, Nevada, USA, November 22-25, 2009..
[Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.Corporate Governance Compliance and Discretionary Accruals – A comparative analysis of New Zealand Companies. In 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, Bangkok, Thailand, November 28 – December 01, 2010..
[Oral Presentation]Authored by: Bhuiyan, M.
Bhuiyan, MB., Roudaki, J., & Clark, MB.The effects of corporate governance regulations on firm value: New Zealand Evidence.
[Oral Presentation]Authored by: Bhuiyan, M.
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.

Teaching and Supervision

Teaching Statement

115.102 Accounting

115.112 Accounting for Business

110.109 Introductory Financial Accounting

110.710 Contemporary Issues in Financial Accounting

Summary of Doctoral Supervision

Position Current Completed
Main Supervisor 2 0
Co-supervisor 0 5

Current Doctoral Supervision

Main Supervisor of:

  • Wentao Wu - Doctor of Philosophy
    The Impacts of Staff Auditors’ Working Pressure on Audit Quality: Evidence from China
  • Hugh Hu - Doctor of Philosophy
    Impact of the top management team on corporate financial policy

Completed Doctoral Supervision

Co-supervisor of:

  • 2021 - Xuan Sun - Doctor of Philosophy
    Essays on international auditing
  • 2020 - Mabel D Costa - Doctor of Philosophy
    Determinants and Consequence of Cost Stickiness
  • 2019 - Pinprapa Sangchan - Doctor of Philosophy
    Essays on the Information-Usefulness of Changes in Fair Values to Investors and Debtholders, and its Effect on Audit Fees: Evidence from Australian Real Estate Industry
  • 2018 - Oyuntsend Chagnaadorj - Doctor of Philosophy
    The predictive ability and classification shifting of discontinued operations under IFRS 5
  • 2016 - Varsha Kashyap - Doctor of Philosophy
    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