Back

Sarowar Hossain

Senior Lecturer

School of Accounting - BCom (Hons) and MCom, Dhaka | PhD, ANU | CPA | CMA

Expertise

His area of interest in research is auditor independence, audit quality, corporate interlocking, audit regulation, corporate governance etc. He has published articles in journals such as Auditing: A Journal of Practice & Theory, Accounting and Finance, International Journal of Auditing, Australian Journal of Corporate Law, and Australian Accounting Review.

About Sarowar

Dr Sarowar Hossain, PhD (ANU), CPA, CMA, is a Lecturer in 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).

Selected Publications

Wang J; Zhang K; Sun Y; Hossain S, 2020, 'Financial Slack, Institutional Shareholding and Enterprise Innovation Investment: Evidence from China', Accounting and Finance, http://dx.doi.org/10.1111/acfi.12700
Azizkhani M; Jiang A; Hossain S, 2020, 'Mandatory Partner Rotation, Audit Timeliness, and Audit Pricing', Managerial Auditing Journal, 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, http://dx.doi.org/10.1111/acfi.12731
Hossain S; Chapple ; Monroe , 2018, 'Does auditor gender affect issuing going concern opinion for financially distressed clients?', Accounting and Finance, vol. 58, pp. 1027 - 1061, http://dx.doi.org/10.1111/acfi.12242
Monroe G; Hossain S; Yazawa K, 2017, 'The Relationship between Audit Team Composition, Audit Fees and Quality', Auditing: A Journal of Practice and Theory, vol. 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, vol. 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, vol. 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, vol. 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, vol. 12, pp. 263 - 279, http://search.proquest.com/docview/1491755645/fulltextPDF/FBC6CE528AD34E81PQ/6?accountid=12763
Hossain S, 2010, 'From Project Audit to Performance Audit: Evolution of Performance Auditing in Australia', IUP Journal of Accounting Research & Audit Practices, vol. 9, pp. 20 - 46

Journal Articles

Wang J; Zhang K; Sun Y; Hossain S, 2020, 'Financial Slack, Institutional Shareholding and Enterprise Innovation Investment: Evidence from China', Accounting and Finance, http://dx.doi.org/10.1111/acfi.12700
Azizkhani M; Jiang A; Hossain S, 2020, 'Mandatory Partner Rotation, Audit Timeliness, and Audit Pricing', Managerial Auditing Journal, 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, http://dx.doi.org/10.1111/acfi.12731
Bose S; Hossain S; Ali MJ; Shamsuddin A, 2020, 'Does CEO–Audit Committee/Board Interlocking Matter for Corporate Social Responsibility?', Journal of Business Ethics
Hossain S; Chapple ; Monroe , 2018, 'Does auditor gender affect issuing going concern opinion for financially distressed clients?', Accounting and Finance, vol. 58, pp. 1027 - 1061, http://dx.doi.org/10.1111/acfi.12242
Monroe G; Hossain S; Yazawa K, 2017, 'The Relationship between Audit Team Composition, Audit Fees and Quality', Auditing: A Journal of Practice and Theory, vol. 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, vol. 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, vol. 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, vol. 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, vol. 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, vol. 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-K545-000
Hossain S, 2010, 'From Project Audit to Performance Audit: Evolution of Performance Auditing in Australia', IUP Journal of Accounting Research & Audit Practices, vol. 9, pp. 20 - 46

Conference Papers

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
Hossain S; Azizkhani M; Nguyen M, 2020, 'Effects of audit committee chair characteristics on auditor choice, efforts and audit quality', Virtual, presented at Accounting and Finance Association of Australia and New Zealand (AFAANZ), Virtual, 06 July 2020 - 08 July 2020
Hossain S; Bose S, 2019, 'Ownership structure and voluntary audit decision: International evidence.', Brisbane, presented at AFAANZ 2019, Brisbane, 07 July 2019
Hossain S; Chapple E; Hardies K, 2018, 'Evidence from Audit Partner Switches on the Effects of Audit Partner Characteristics on Audit Quality', in Evidence from Audit Partner Switches on the Effects of Audit Partner Characteristics on Audit Quality, European Accounting Association (EAA), Valencia, Spain, presented at European Accounting Association (EAA), Valencia, Spain, 10 May 2018 - 12 May 2018
Hossain S; Monroe G; Krishnan G, 2018, 'Do multiple links between CEOs, audit committees and audit partner affect audit fees and audit quality?', in Do multiple links between CEOs, audit committees and audit partner affect audit fees and audit quality?, Accounting and Finance Association of Australia and New Zealand (AFAANZ), 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; 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.), An analysis of the relations between audit parent expertise, tenure and independence on audit quality, American Accounting Association Annual Meeting, 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, AFAANZ, 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, 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, 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, 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

Accreditation