Sarowar Hossain

Dr Sarowar Hossain is a Senior Lecturer of Accounting at the University of New South Wales Australia. He holds a PhD from the Australian National University (ANU) and is a qualified CPA and CMA. Prior to his appointment at UNSW, he worked at the Australian National University and the University of Dhaka in Bangladesh.

His educational background includes a BCom (Hons) and MCom from Dhaka and a PhD from ANU. He is professionally qualified as both a CPA and CMA, demonstrating strong practical accounting expertise alongside his academic credentials.

Hossain's research focuses on auditing and corporate governance, with particular emphasis on corporate interlocking through board members, audit committees, CEOs, auditors, and audit partners and their effects on auditor independence and audit quality. He employs archival research methods to assess how corporate governance factors impact auditor independence and audit quality. His work has refined to examine how auditors' and audit partners' attributes, along with audit regulations, affect audit quality. His research interests include auditor behavior, auditor independence, auditor choice, audit partner dynamics, audit opinion formation, audit effort, audit fees, and corporate governance mechanisms.

Hossain has secured multiple competitive research grants including AFAANZ grants in 2018 and 2021, UNSW Business School grants in 2016, UASB/SRG grants in 2010, and College Internal Grant Scheme awards from ANU in 2008 and 2009. These grants have supported research on audit committee characteristics, voluntary audit partner rotation, client economic importance to audit partners, and audit quality after mandating audit partner rotation.

His scholarly contributions appear in prestigious journals including Auditing: A Journal of Practice & Theory, Journal of Business Ethics, Accounting and Finance, International Journal of Accounting, Australian Journal of Corporate Law, and Australian Accounting Review.

Hossain serves as Postgraduate PASS coordinator and SAAT's Complaints Officer at UNSW Business School. His engagement activities focus on multiple audit committee member-auditor interlocking and audit and non-audit fees, director-auditor interlocking and audit quality, and director-auditor interlocking and audit and non-audit fees.