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Dr Sarowar Hossain

Dr Sarowar Hossain

Senior Lecturer

PhD (ANU), CPA, CMA

Business School
School of Accounting, Auditing and Taxation

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
Phone
+61 2 9065 6556
E-mail
s.hossain@unsw.edu.au
Location
Room 3083 Quadrangle building - Ref E15
  • Journal articles | 2023
    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
    Journal articles | 2023
    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
    Journal articles | 2022
    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
    Journal articles | 2022
    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
    Journal articles | 2022
    Hossain S, 2022, 'Effects of Audit Committee Chair Characteristics on Auditor Choice, Audit Fee and Audit Quality', Accounting and Finance, http://dx.doi.org/10.1111/acfi.13058
    Journal articles | 2021
    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
    Journal articles | 2021
    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
    Journal articles | 2020
    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
    Journal articles | 2020
    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
    Journal articles | 2018
    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
    Journal articles | 2017
    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
    Journal articles | 2016
    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
    Journal articles | 2015
    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
    Journal articles | 2013
    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
    Journal articles | 2013
    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
    Journal articles | 2012
    Alam B; Hossain S; Habib R; Rea J; Islam A, 2012, 'Antioxidant and Analgesic Activities of Lannea coromandelica Linn. Bark Extract', INTERNATIONAL JOURNAL OF PHARMACOLOGY, 8, pp. 224 - 233, http://dx.doi.org/10.3923/ijp.2012.224.233
    Journal articles | 2011
    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
    Journal articles | 2010
    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
  • Other | 2024
    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
    Other | 2024
    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
    Conference Papers | 2023
    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
    Other | 2023
    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
    Conference Papers | 2023
    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
    Reports | 2023
    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
    Other | 2023
    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
    Other | 2023
    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
    Conference Papers | 2023
    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
    Other | 2023
    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
    Conference Presentations | 2022
    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
    Conference Papers | 2020
    Hossain S; Azizkhani M; Nguyen M, 2020, 'Effects of audit committee chair characteristics on auditor choice, efforts and audit quality', Virtual, presented at European Accounting Associatin (EAA), Virtual, 27 May 2020 - 29 May 2020
    Conference Papers | 2020
    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
    Conference Papers | 2019
    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
    Conference Papers | 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
    Conference Papers | 2018
    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
    Conference Papers | 2016
    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
    Conference Papers | 2014
    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
    Conference Papers | 2014
    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
    Conference Papers | 2013
    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
    Conference Papers | 2013
    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/
    Conference Papers | 2013
    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
    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
    Preprints |
    Hossain S; Chapple L, Does Auditor Gender Affect Issuing a Going-Concern Opinion?, http://dx.doi.org/10.2139/ssrn.2094200

  • 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

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.

Postgraduate PASS coordinator

SAAT’s Complaints Officer