Mohammad Azim
Mohammad Azim is a Senior Lecturer in Accounting at Swinburne University of Technology. He has over 12 years of teaching experience in Accounting and Finance. Prior to commencing at Swinburne University, Mohammad previously held appointments at the University of South Australia, Australian National University, University of Adelaide and University of Canberra.
Mohammad Azim has been a recipient of the UniSA Quality Teaching Award for excellence in teaching at both undergraduate and postgraduate level.
Dr Azim is a member of the Certified Public Accountant (CPA) Australia and Certified Management Accountant (CMA) Australia.
Mohammad Azim's teaching responsibility has primarily been in Auditing, Forensic Accounting, Financial Accounting and Management Accounting.
Professional Membership
Member, Certified Public Accountants of Australia (CPA)
Member, Certified Management Accountants (CMA)
Member, American Accounting Association (AAA)
Member, British Accounting Association (BAA)
Member, Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Member, Dhaka University Accounting Association (DUAA)
Research Interests
Mohammad Azim has a strong understanding of Financial Accounting, Auditing and Corporate Governance issues and this is demonstrated through his research publications and conference papers. Dr. Azim have published two books, number of research articles and in many conference papers.
Publications
Books:
Book Title: Linking Executive Remuneration with Performance : An Assessment of Australian Companies during Financial Crisis. Year: Published in 2011 ISBN: 978-3-639-35499-7
Book Title: Board, Shareholder and Auditor Monitoring and its Substitution or Complementary Nature. Year: Published in 2010 ISBN: 978-3-8383-7119-1
Published Journal Articles:
• Azim, M.I. 2012 “Corporate Governance Mechanisms and their Impact of Company Performance: A Structural Equation Model Analysis" Australian Journal of Management (forthcoming).
• Azim, M.I. Chua, J.A.M., and Rahman, S. 2011 “Executives’ Remuneration and Company performance: An Evaluation”, Corporate Board: Role, Duties & Composition, vol. 7, issue. 2, pp. 16 – 31.
• Azim, M.I. Ahmed, E., and D’Netto, B. 2011 “Corporate Social Disclosure in Bangladesh: A Study of the Financial Sector”, International Review of Business Research Papers, vol. 7, no. 2, pp. 37-55.
• Azim, M.I. 2010 “Substitute Governance Structure and the Effect of Monitoring: Evidence from Bangladesh”, Corporate Ownership and Control, vol. 8, no. 1, pp. 9 - 23.
• Azim, M. Rahman, S., and Hossain, F. 2010 “Contemporary Challenges for the Accounting Profession: An Australian Perspective”, The AIUB Journal of Business and Economics, vol. 9, no. 2, pp. 1 - 17.
• Azim, M.I. 2009 “Role of Monitoring within a Good Corporate Governance Structure: Evidence from Australia”, Corporate Board; Role, Duties and Composition, vol. 5, issue 3, pp. 17 – 33.
• Azim, M.I. and Taylor, D. 2009 “Board Monitoring and Firm Performance: Controlling for Endogeneity and Multicollinearity”, Corporate Ownership and Control, vol. 6, issue 3, pp. 79 – 93.
• Azim, M.I. 2009 “Board, Shareholder and Auditor Monitoring and its Substitution for Complementary Nature: Effect on the Performance of Australian Listed Companies” (PhD Abstract), Accounting and Organisational Changes, vol. 5, issue 3, pp. 425 - 426.
• Azim, M.I. Ahmed, S., and Islam, S. 2009 “Corporate Social Responsibility Reporting: Illustrations from a Less-Developed Country’ Journal of the Asia-Pacific Centre for Environmental Accountability, vol. 15, no. 1, pp. 2 – 12.
• Azim, M.I. 2009 “Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh”, Journal of Asia-Pacific Business, vol. 10, pp. 130–145.
• Habib, A. and Azim, M.I. 2008 “Corporate Governance and the Value-Relevance of Accounting Information: Evidence from Australia”, Accounting Research Journal, vol. 21, no. 2, pp.167 – 194.
• Azim, M.I. and Rahman, S. 2007 “Implementation of the New Corporate Governance Guidelines in Bangladesh: A Critical Evaluation”, The Cost and Management Accountants, vol. 35, September – October, pp. 35 - 43.
• Azim. M.I. and Morshed. M.M. 2001 “Commerce: Demand and supply side analysis”, The Cost and Management Accountants, vol. 17, September – October, pp. 24 – 26.
• Azim M.I. and Islam, M.A. 2000, “Auditor’s independence in different countries”, Khulna University Studies, vol. 2, no. 2, pp. 363 - 370.
• Azim M.I. and Husain, S. M. 1999, “Operational performance of BJMC and BJMA: A comparative study”, Dhaka University Journal of Business Studies, vol. 20, no. 1, pp. 1 – 23.
Phone: 61 3 9214 4500
Address: Swinburne University of Technology
Hawthorn Campus, melbourne
VIC, Australia
Mohammad Azim has been a recipient of the UniSA Quality Teaching Award for excellence in teaching at both undergraduate and postgraduate level.
Dr Azim is a member of the Certified Public Accountant (CPA) Australia and Certified Management Accountant (CMA) Australia.
Mohammad Azim's teaching responsibility has primarily been in Auditing, Forensic Accounting, Financial Accounting and Management Accounting.
Professional Membership
Member, Certified Public Accountants of Australia (CPA)
Member, Certified Management Accountants (CMA)
Member, American Accounting Association (AAA)
Member, British Accounting Association (BAA)
Member, Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Member, Dhaka University Accounting Association (DUAA)
Research Interests
Mohammad Azim has a strong understanding of Financial Accounting, Auditing and Corporate Governance issues and this is demonstrated through his research publications and conference papers. Dr. Azim have published two books, number of research articles and in many conference papers.
Publications
Books:
Book Title: Linking Executive Remuneration with Performance : An Assessment of Australian Companies during Financial Crisis. Year: Published in 2011 ISBN: 978-3-639-35499-7
Book Title: Board, Shareholder and Auditor Monitoring and its Substitution or Complementary Nature. Year: Published in 2010 ISBN: 978-3-8383-7119-1
Published Journal Articles:
• Azim, M.I. 2012 “Corporate Governance Mechanisms and their Impact of Company Performance: A Structural Equation Model Analysis" Australian Journal of Management (forthcoming).
• Azim, M.I. Chua, J.A.M., and Rahman, S. 2011 “Executives’ Remuneration and Company performance: An Evaluation”, Corporate Board: Role, Duties & Composition, vol. 7, issue. 2, pp. 16 – 31.
• Azim, M.I. Ahmed, E., and D’Netto, B. 2011 “Corporate Social Disclosure in Bangladesh: A Study of the Financial Sector”, International Review of Business Research Papers, vol. 7, no. 2, pp. 37-55.
• Azim, M.I. 2010 “Substitute Governance Structure and the Effect of Monitoring: Evidence from Bangladesh”, Corporate Ownership and Control, vol. 8, no. 1, pp. 9 - 23.
• Azim, M. Rahman, S., and Hossain, F. 2010 “Contemporary Challenges for the Accounting Profession: An Australian Perspective”, The AIUB Journal of Business and Economics, vol. 9, no. 2, pp. 1 - 17.
• Azim, M.I. 2009 “Role of Monitoring within a Good Corporate Governance Structure: Evidence from Australia”, Corporate Board; Role, Duties and Composition, vol. 5, issue 3, pp. 17 – 33.
• Azim, M.I. and Taylor, D. 2009 “Board Monitoring and Firm Performance: Controlling for Endogeneity and Multicollinearity”, Corporate Ownership and Control, vol. 6, issue 3, pp. 79 – 93.
• Azim, M.I. 2009 “Board, Shareholder and Auditor Monitoring and its Substitution for Complementary Nature: Effect on the Performance of Australian Listed Companies” (PhD Abstract), Accounting and Organisational Changes, vol. 5, issue 3, pp. 425 - 426.
• Azim, M.I. Ahmed, S., and Islam, S. 2009 “Corporate Social Responsibility Reporting: Illustrations from a Less-Developed Country’ Journal of the Asia-Pacific Centre for Environmental Accountability, vol. 15, no. 1, pp. 2 – 12.
• Azim, M.I. 2009 “Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh”, Journal of Asia-Pacific Business, vol. 10, pp. 130–145.
• Habib, A. and Azim, M.I. 2008 “Corporate Governance and the Value-Relevance of Accounting Information: Evidence from Australia”, Accounting Research Journal, vol. 21, no. 2, pp.167 – 194.
• Azim, M.I. and Rahman, S. 2007 “Implementation of the New Corporate Governance Guidelines in Bangladesh: A Critical Evaluation”, The Cost and Management Accountants, vol. 35, September – October, pp. 35 - 43.
• Azim. M.I. and Morshed. M.M. 2001 “Commerce: Demand and supply side analysis”, The Cost and Management Accountants, vol. 17, September – October, pp. 24 – 26.
• Azim M.I. and Islam, M.A. 2000, “Auditor’s independence in different countries”, Khulna University Studies, vol. 2, no. 2, pp. 363 - 370.
• Azim M.I. and Husain, S. M. 1999, “Operational performance of BJMC and BJMA: A comparative study”, Dhaka University Journal of Business Studies, vol. 20, no. 1, pp. 1 – 23.
Phone: 61 3 9214 4500
Address: Swinburne University of Technology
Hawthorn Campus, melbourne
VIC, Australia
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Papers by Mohammad Azim
Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance. Value-relevance is measured by the adjusted R 2 derived from a regression of stock price on earnings and equity book values following Ohlosn’s
accounting-based valuation framework.
Findings – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information. Results further show that firm-specific economic variables are important determinants of the value-relevance of accounting information.
Research limitations/implications – Significant regulatory reforms regarding corporate governance around the world give an impression that regulators believe that governance plays a key role in ensuring, among others, credible financial reporting. This paper provides support for such a view in Australian context.
Originality/value – This paper uses the relationship between accounting numbers and share price as the measure of accounting information quality and also considers the impact of ASX Corporate Governance Best Practice Code on the changes in the value-relevance of accounting information.
Keywords Corporate governance, Accounting, Accounting information, Australia
Overall, this study concludes that there is a positive and significant relationship between executives’ remuneration and company performance during the global financial crisis, with higher sensitivity to market-based performance measures than accounting-based performance measures.
auditors - affect firm performance. This research found the possibility of having a substitution or complementary links in monitoring mechanisms that explain why there is no consistent empirical evidence between individual monitoring mechanisms and firm performance. This study has policy implications for the Bangladeshi corporate environment. Progress of implementation of the guidelines appears to be reasonable. However, credibility of the reported figures and quality of implementation remain open to discussion. To what extent these status reports reflect improved governance or are largely a form of paper compliance is a debatable issue. This research also suggests that when considering any change in corporate monitoring, the Bangladeshi government should take into account the nation‟s business, social structure, culture and legal practices.
auditors - affect firm performance. This research found the possibility of having a substitution or complementary links in monitoring mechanisms that explain why there is no consistent empirical evidence between individual monitoring mechanisms and firm performance. This study has policy implications for the Bangladeshi corporate environment. Progress of implementation of the guidelines appears to be reasonable. However, credibility of the reported figures and quality of implementation remain open to discussion. To what extent these status reports reflect improved governance or are largely a form of paper compliance is a debatable issue. This research also suggests that when considering any change in corporate monitoring, the Bangladeshi government should take into account the nation‟s business, social structure, culture and legal practices.
being paid to monitoring mechanisms’ substitution or complementary relationships. By using SEM, this study concludes that complementary and substitution relationships among monitoring mechanisms are present.
Using data from the pre – and post – global financial crisis period, this study explains where such corporate government impacts occurred, the inconsistencies that are evident in previous studies and provides insights
into corporate governance practices.
social reporting practices of listed companies from Bangladesh,
where corporate social reporting is a matter of voluntary disclosure.
Analysis of annual reports published in 2007 reveals that only
15.45% of listed companies made such disclosures. This article
presents an extensive survey of the contents, form, nature, and
extent of corporate social reporting practices of listed companies.
Analysis over a wide range of industries reveals that companies in
the banking sector secure the highest rank in terms of corporate
social reporting; three fourths of all disclosures are generalized
qualitative statements without any attempt at attestation; more
than one half of the disclosures are located in the director’s report;
and the mean amount of disclosures was less than half a page.
Design/methodology/approach – This paper uses board, audit committee and external audit related variables to proxy for corporate governance. Value-relevance is measured by the adjusted R 2 derived from a regression of stock price on earnings and equity book values following Ohlosn’s
accounting-based valuation framework.
Findings – Regression results show that firms with strong governance structure exhibit higher value-relevance of accounting information. Results further show that firm-specific economic variables are important determinants of the value-relevance of accounting information.
Research limitations/implications – Significant regulatory reforms regarding corporate governance around the world give an impression that regulators believe that governance plays a key role in ensuring, among others, credible financial reporting. This paper provides support for such a view in Australian context.
Originality/value – This paper uses the relationship between accounting numbers and share price as the measure of accounting information quality and also considers the impact of ASX Corporate Governance Best Practice Code on the changes in the value-relevance of accounting information.
Keywords Corporate governance, Accounting, Accounting information, Australia
Overall, this study concludes that there is a positive and significant relationship between executives’ remuneration and company performance during the global financial crisis, with higher sensitivity to market-based performance measures than accounting-based performance measures.
auditors - affect firm performance. This research found the possibility of having a substitution or complementary links in monitoring mechanisms that explain why there is no consistent empirical evidence between individual monitoring mechanisms and firm performance. This study has policy implications for the Bangladeshi corporate environment. Progress of implementation of the guidelines appears to be reasonable. However, credibility of the reported figures and quality of implementation remain open to discussion. To what extent these status reports reflect improved governance or are largely a form of paper compliance is a debatable issue. This research also suggests that when considering any change in corporate monitoring, the Bangladeshi government should take into account the nation‟s business, social structure, culture and legal practices.
auditors - affect firm performance. This research found the possibility of having a substitution or complementary links in monitoring mechanisms that explain why there is no consistent empirical evidence between individual monitoring mechanisms and firm performance. This study has policy implications for the Bangladeshi corporate environment. Progress of implementation of the guidelines appears to be reasonable. However, credibility of the reported figures and quality of implementation remain open to discussion. To what extent these status reports reflect improved governance or are largely a form of paper compliance is a debatable issue. This research also suggests that when considering any change in corporate monitoring, the Bangladeshi government should take into account the nation‟s business, social structure, culture and legal practices.
being paid to monitoring mechanisms’ substitution or complementary relationships. By using SEM, this study concludes that complementary and substitution relationships among monitoring mechanisms are present.
Using data from the pre – and post – global financial crisis period, this study explains where such corporate government impacts occurred, the inconsistencies that are evident in previous studies and provides insights
into corporate governance practices.
social reporting practices of listed companies from Bangladesh,
where corporate social reporting is a matter of voluntary disclosure.
Analysis of annual reports published in 2007 reveals that only
15.45% of listed companies made such disclosures. This article
presents an extensive survey of the contents, form, nature, and
extent of corporate social reporting practices of listed companies.
Analysis over a wide range of industries reveals that companies in
the banking sector secure the highest rank in terms of corporate
social reporting; three fourths of all disclosures are generalized
qualitative statements without any attempt at attestation; more
than one half of the disclosures are located in the director’s report;
and the mean amount of disclosures was less than half a page.