Mahmud Hossain

TL;DR: In this article, the authors examined the empirical relationship between ownership characteristics and audit fees and found evidence of a significantly positive relationship between diffused institutional stock ownership (i.e., having less than 5% individual shareholding) and audit fee.

TL;DR: In this paper, the authors examined the value-relevance of transition adjustments and other comprehensive income (OCI) components in the initial adoption year of Statement of Financial Accounting Standard (SFAS) 158, and found that there is a negative relationship between both the level and change in stock returns and the magnitude of pension transition adjustments.

TL;DR: In this paper, the authors examined the empirical association between expected and unexpected audit fees and reported earnings quality for a sample of Big 4(5) client companies over a period from 2000 to 2005.

TL;DR: Backdating stock options, a practice that retroactively adjusts stock option grant dates to lower the exercise price, has raised governance, legal, accounting, tax, and auditing concerns.

TL;DR: In this article, the authors examined the relationship between accounting conservatism and internal control weaknesses in the post-Sarbanes-Oxley Act of 2002 (SOX) period when the U.S. firms have been subject to higher regulations and enhanced corporate oversight and scrutiny.