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Professor of Accounting & Finance
B.com.(Honours). M.com. (Rajs) M.A. Econ, PhD (Manchester), FCPA, CMA
Professor Sheikh Rahman is an experienced Doctoral supervisor who has successfully supervised 8 PhD,1 DBA and 12 Masters candidates to timely completion. Over the years he has gathered significant experience in supervising students of both genders from diverse social, cultural, economic and academic backgrounds.
Professor Sheikh Rahman is also a highly effective classroom teacher who can comfortably teach across a wide range of subjects in Financial Accounting, Advanced Corporate Accounting, Managerial Accounting, Governmental Accounting, International Accounting, Accounting Theory, Corporate Governance, Oil and Gas Accounting, Corporate Finance and Investment and Risk Management.
He is also an experienced business consultant who provides effective cost management, financial and investment planning, risk management and tax advisory services to a number of SME companies.
Professor Sheikh Rahman had joined CQUniversity Australia as Professor of Accounting and Finance in June 2007. His previous positions include Associate Professor of Accounting, PhD Program Director, MBA Program Director and Research Coordinator in the Australian Graduate School of Entrepreneurship at Swinburne University of Technology, Senior Lecture in Accounting at Monash University, and Lecturer of Accounting at the University of New South Wales in Sydney and University of Waikato in New Zealand.
His Doctoral research at the University of Manchester had explored the phenomenon of power in international accounting regulation as it was played out in the United Nations from 1970 to 2000. He has significant articles published in tier one journals such as, the Accounting, Auditing and Accountability Journal (A* category), and ABACUS (A category). He is also a proud winner of "Best Author" awards from the London based journal rating agency, ANBAR Electronic Intelligence Group and from the Journal of American Academy of Business .
Dr. Sheikh Rahman has been working as program directors for Master of Business Accounting (Monash University), MBA program (Swinburne University), Director of PhD program (Swinburne University), Research Coordinator and Member of the University's Higher Degrees Committee (Swinburne University), Chair of School Research Committee, and Chair of MBA Curriculum Review Committee (Swinburne University and United Arab Emirates University).
Over the years Dr. Rahman has earned the reputation of a "trouble shooter" or problem solver for subjects with chronic failure rates and massive student discontent. This had happened at Monash University and at CQU. He was assigned with the leadership of the most problematic subject (Advanced Corporate Accounting at the MPA level) which saw mass student rallies at major metropolitan cities. This problem was resolved within two terms. Similarly at Monash University the first assignment of Dr. Rahman was to resolve the problems of a subject with very high failure rates. It was resolved effectively within one year not by compromising quality but by modernising the contents and assessment rules.
Inter-personal conflict resolution between research students and supervisors have also been a specialty of Dr. Sheikh Rahman. However, he does not claim to be a professional expert in this area.
Professor Sheikh Rahman has been engaged in university teaching since 1977. He joined the University of Chittagong in Bangladesh as a Lecturer in Accounting in 1977 after obtaining a first class Bachelor of Commerce with Honours and a first class Master of Commerce degrees in accounting from the University of Rajshahi. He then moved to the University of Dhaka in 1978 as a lecturer in Accounting. He was offered a British Commonwealth postgraduate scholarship to pursue his PhD at the University of Manchester in 1984. After successfully finishing his PhD he joined the University of Waikato in New Zealand as a Lecturer in Accounting. After two years in New Zealand he took an offer of Lectureship from the School of Accounting of the University of New South wales in Sydney in 1990. He was then offered the position of a Senior Lecturer in Accounting at the School of Accounting in Monash University, Caulfied in 1994. After four years at Monash he took an offer of the Director of PhD program of the SGSM of the Swinburne University of Technology in 1998. He has been working as an Associate Professor of Accounting at Swinburne University before he accepted an offer of Professorship at CQUniversity. Currently he is a Professor of Accounting and Finance in the School of Business and Law at Central Queensland University, Australia. he is located at the Melbourne campus of the CQUniversity.
- CPA Australia (FCPA)
- CMA Australia (FCMA)
- Members of the American Accounting Association (AAA)
- Member of the British Accounting Associationm (BAA)
- Member of the Accounting and Finance Association of Australia and New Zealand (AFAANZ)
Current PhD Supervision as Principal Supervisor:
1. Ms Wan Zuriati Wan Zakaria - Full-fee paying overseas candiadate - Expected completion by October 2013
2. Ms Maria Tyler - Australian student - Expected completion by November 2013
3. Mr Abdulhakim Abushewa - Full-fee paying overseas student - Expected completion by December 2013
4. Mr Wessam Abughalia - Full-fee paying overseas student - Expected completion by February 2014
5. Mr Khalid Salim - Full-fee paying overseas student - Expected completion by April 2014
6. Mr Md Liakat Ali - Australian student - Expected completion by June 2014
7. Mr Nazeh Baarini - Australian Student - Expected completion by June 2015
8. Ms Faizatul Haslyanti Ghazali - Full-fee paying overseas student - Expected completion by December 2015
Supervising 6 full-time and 3 part-time PhD students and coordinating two Masters level courses offered at 6 campus locations and in distance mode.
In addition Professor Rahman plays leadership role as Course Coordinator for the two most demanding Masters level accounting subjects. His teaching, research, service and administration rolesare as follows:
1. Course coordinator for ACCT20054 - Advanced Corporate Accounting
2. Course coordiantor for ACCT29083 - Theory of Accounting
3. Professional accrediation of programs - Completed the documentation for 5-yearly accrediation renewal from the CPAA and ICAA as a team with Associate Professor Ken Bruce.
4. Acts as member and Chair of PhD confirmation of candidature panel.
5 Member of the University's Academic Board
6. Member of the University's Professoriate Committee
- Winner of "best author" awards from two international journals.
- Vice Chancellor's Gold Medal for top student in faculty at the University of Rajshahi
- British Commonwelath Scholarship
- University of Manchester Dean's postgraduate research scholarship
- Building formidable PhD programs at universities
- Supervising research students to successful and timely completion of degrees.
Wan Zakaria, W, Elsayed, M & Rahman, S 2011, 'The impact of E-Accounting on accounting-related tasks performance outcomes: evidence from Malaysia' paper presented to the International Conference of the Asian Academy of Applied Business, Phnom Penh, Cambodia, 9-10 June.
Rahman, K, Rahman, S & Elsayed, M 2010, 'Japanese foreign direct investment to Australia: an assessment of current performance, causes, and prospects', paper presented at 2010 Oxford Business & Economics Conference. Oxford, UK, 28th June - 29th June, http://www.gcbe.us/2010_OBEC/data/Khondaker%20M.%20Rahman,%20Sheikh%20F.%20Rahman,%20Mohamed%20O.%20Elsayed.doc (viewed 7/9/2010)
Rahman, K & Rahman, S 2010, 'Causes and methods of accounting manipulation in Australia: a post-mortem of HIH insurance' paper presented to the 1st Annual AAA Forensic and Investigative Accounting Section Research Conference, Baton Rouge, LA, USA, 7-8 May, 2010.
Khondaker, R, Elsayed, M, Rahman, S & Hoque, Z 2010, 'Financial statements, creative accounting, and roles of auditors: the case of Bangladesh' paper presented to the British Accounting Association (BAA) Annual Conference, Cardiff, UK, 30th March - 1st April.
Ali, MdL & Rahman, SF 2012, 'Influence of Australian coal export on A$/US$ exchange rate: A longitudinal study', International Business & Economics Research Journal, vol. 11, no. 4, pp. 397-406.
Ali, MdL & Rahman, SF 2012, 'Investigation the relationship between the Australian steam coal price and the Australian steam coal export: an empirical analysis', Review of Business Research, vol. 12, no. 1, pp. 102-114.
Ali, MdL & Rahman, SF, , 2012, 'Price and exchange rate impact on Australian coking coal export: An empirical analysis ', International Journal of Business Research, vol. 12, no. 1, pp. 154-170.
Rahman, K & Rahman, S 2011, 'Entrepreneurship needs and achievement motivations of descendant Latin-Japanese entrepreneurs in Japan', International Journal of Entrepreneurship, vol. 15, pp.99-119, http://www.alliedacademies.org/public/journals/JournalDetails.aspx?jid=7
Wan Zakaria, W, Rahman, S & Elsayed, M 2011, 'An analysis of task performance outcomes through e-accounting in Malaysia ', Journal of Public Administration and Governance, vol. 1, no. 2 , pp.124-139, http://www.macrothink.org/journal/index.php/jpag/article/view/946, http://dx.doi.org/10.5296/jpag.v1i2.946
Hossari, G, Rahman, SF & Ratnatunga, J 2007, 'An empirical evaluation of sampling controversies in ratio-based modelling of corporate collapse', The Journal of Applied Research in Accounting and Finance, vol. 2, no. 2, pp. 15-26.
2013 (forthcoming) - Rahman, S. F., (with Bepari, K.), ‘Relative and incremental value relevance of earnings and cash flow from operations during the global financial crisis (GFC) and pre-crisis periods (PCP), Review of Accounting and Finance, USA. Volume 12, Issue 3 (August) 2013.
2013 - Rahman, S. F., (with Bepari, K. and Mollik, A.), ‘Firms’ compliance with the disclosure requirements of IFRS for goodwill impairment testing: effect of the global financial crisis and other firm characteristics.’ Journal of Accounting and Organisational Change, London. Accepted for publication in 2013.
2008 – Rahman, S. F., ‘Accounting for Invisibles in a Knowledge Economy: Challenges of the Economic Shift’, Keynote speech at the 8th Beijing International Academic Conference, Beijing University, Beijing, China, October 8-11, 2008.
2003 Rahman, S. F., (with Fan, K.), Evaluation of the Credit Rating Agencies Assessing Country Risk. Proceedings of the Hawaii International Conference on Business, USA (June)
2000 - Rahman, S.F., (with Jones, S.), Australia’s International Harmonization Drive: A case in Political Agenda Building, Published in the Proceedings of the Sixth Interdisciplinary Perspectives in Accounting (IPA) Conference, Manchester, England, Volume five, paper #5.14 (July).
1999 - Rahman, S.F., and Jones, S., The Legacy and Legitimacy of the IASC as a Global Accounting Standard-Setter: Some Questions and Concerns, published in Peyvandi, A. and B. Tai (eds.), Proceedings of the Tenth Asian Pacific Conference on International Accounting Issues, Maui, Hawaii, USA, (October)
1999 - Rahman, S.F., ‘International Accounting Regulation by the United Nations: A power Perspective’. Accounting,
1989 – Rahman, S.F., Global Tussle over the Regulation of Accounting and Reporting by the Multinational Corporations, Critical Perspectives in Accounting (CPA) Conference, City University, New York, USA. (April).
1989 - Rahman, S.F., International Accounting Policy Making by the United Nations: A Critical Analysis, Published in Peyvandi, A. and B. Tai (eds.), First Asian Pacific Conference on International Accounting Issues, Fresno, California, USA (October).
2011 – Rahman S. F., (With Khokan Bepari and Abu Mollik), Compliance with IFRS for Goodwill Impairment test and Firm Characteristics Affecting It, Proceedings of the American Accounting Association (AAA) Annual Conference, Denver, Colorado, USA , 6-10 August 2011.
2011 – Rahman S. F., (With Islam, K.), ‘Causes and Methods of Accounting Manipulation in Australia: A Post-mortem of HIH Insurance’, Proceedings of the American Accounting Association (AAA) Forensic and Investigative Accounting Section, Mid-year Conference, Louisiana State University, baton Rouge, Louisiana, USA, May 7-8, 2011.
2011 – Rahman S. F., (With Wan Zuriati wan Zakaria and Elsayed, M.O.), ‘The impact of E-accounting on Related task performance Outcomes: Evidence from Malaysia’, Proceedings of the 5th International Conference of the Asian Academy of Applied Business, Pnom Penh, Cambodia, 9-10 June 2011.
2011 - Rahman S. F., (With Ali, M.L.), ‘Price Impact on Australian Steam Coal Export: An Empirical Analysis’ Proceedings of the International Business Research Conference, Sydney, Australia. 21-23 November, 2011.
2010 – Rahman S. F., (with Khondaker, M.R., El-Sayed, M., and Haque, Z.), Financial Statements, Creative Accounting, and Roles of Auditors: The Case of Bangladesh, Proceedings of the British Accounting Association (BAA) Annual Conference, Cardiff, South Wales, UK, 30 March -1 April, 2010,
2010 – Rahman S. F., (with Khondaker, M.R., and El-Sayed, M), Japanese Foreign Direct Investment to Australia: An Assessment of Current Performance, Causes and Prospects, Proceedings of the Oxford Business and Economics Conference, Oxford University, UK, 27-30 June 2010.
2008 – Rahman, S. F., ‘Accounting for Invisibles in a Knowledge Economy: Challenges of the Economic Shift’, Keynote speech at the 8th Beijing International Academic Conference, Beijing University, Beijing, China, October 8-11, 2008.
2005 – Hossari, G., and Rahman, S.F., Predicting Corporate Collapse: A Critical Review of the Selection and Use of Financial variables and Ratios by Popular Prediction Models, Proceedings of the Second AGSE International Entrepreneurship Research Exchange, Melbourne, (February).
2005 - Rahman, S.F., (with Masli, E.), Financing Start-up Companies: Private Vs. Public Sources of Funds, Proceedings of the Second AGSE International Entrepreneurship Research Exchange, Melbourne (February).
2005 - Selvarajah, C., Masli, E., and Rahman, S. F., Ethnic Entrepreneurial Business Cluster Development: Chinatowns in Melbourne, Proceedings of the Second AGSE International Entrepreneurship Research Exchange, Melbourne, (February).
2004 - Rahman, S. F., VCLP Reform Program and its Impact on Global venture Capital Investment in Australia. Proceedings of the AGSE-Babson Regional Entrepreneurship Research Exchange, Melbourne (February)
2001 - Sharma, R, Jones, S. and Rahman, S.F., (2001), Management Control Over Human Capital, published in the CPA online, reviewed and refereed by the CPA Centre for Management Excellence, Melbourne, Australia, (November 2001).
2003 Mohammad Mansoor Khan:
Interest-free Banking and Finance: The Introduction of Islamic Banking in Pakistan.
2004 Ellen Stoddart:
Accounting Choices and Capital Raising by Australian Mining Exploration Companies.
2005 Miao Fan:
Country Risk and Foreign Direct investment by Australian Multinationals
2006 Ghassan Hossari
Prediction of Corporate Collapse: A Multi-level Modeling approach
2006 Meropy Barut
Triple Bottom Line Reporting: A Study of Diversity and Application by Australian Companies
2007 Steven Enticott
A Critical Evaluation of Exchange Traded Option ‘Delta’ as a Risk Management Tool for Self-Managed Superannuation Funds (DBA Thesis)
2012 Khokon Bepari
Value Relevance of Accounting Information during Financial Crisis: An Empirical Analysis of Australian Companies
2008 Keynote Speaker - 8th China International Academic Conference for Universities, “Accounting for Invisibles in a Knowledge Economy: Challenges of the Economic Shift”, Beijing, China, October 2008
2006 Invited Guest Speaker –Dubai GCC Compliance Forum, “Corporate Governance and the Role of Enforcement Officers in the GCC Countries”, Dubai, UAE, December 2006
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2013 (forthcoming) - Rahman, S. F., (with Bepari, K.), ‘Relative and incremental value relevance of earnings and cash flow from operations during the global financial crisis (GFC) and pre-crisis periods (PCP), Review of Accounting and Finance, USA. Volume 12, Issue 3 (August) 2013,
2013 - Rahman, S. F., (with Bepari, K. and Mollik, A.), ‘Firms’ compliance with the disclosure requirements of IFRS for goodwill impairment testing: effect of the global financial crisis and other firm characteristics.’ Journal of Accounting and Organisational Change, London. Accepted for publication in 2013.
2012 – Rahman, S. F., (with Ali M. L.), ‘Price and Exchange rate Impact on Australian Coking Coal Export: An Empirical Analysis.’ International Journal of Business Research, Vol. 12 (2012) No. 1, pp. 154–170.
2012 – Rahman, S. F., (with Khondaker, M. R.,), ‘Entrepreneurship Needs and Achievement Motivations of Descendant Latin-Japanese Entrepreneurs in Japan.’ International Journal of Entrepreneurship, Vol. 15 (2012), pp. 99–119.
2012 – Rahman, S. F., (with Ali M. L.), Title: ‘Investigation of the Relationship of Australian Dollar Exchange rate, Australian Steam Coal Export and Steam Coal Price.’ Journal of Asia-Pacific Business, Vol. 14 (2012), Issue 3.
2012 – Rahman, S. F., (with Ali M. L.), Title: ‘Influence of Australian Coal Export on A$/US$ Exchange Rate: A Longitudinal Study.’ International Business and Economic Research Journal, Vol. 11 (2012), No. 4, pp. 397-406.
2012 – Rahman, S. F., (with Ali M. L.), Title: ‘Investigation of the Relationship between Australian Steam Coal Export and Australian Steam Coal Price.’ Review of Business Research, Vol. 12 (2012), No. 1, pp. 102-114.
2011 – Rahman, S. F., (with Khondaker, M.R.), Accounting Practices, Reporting Requirements and Translation of Financial Statements: A Research Framework on Japanese MNCs in Australia, Nanzan Management Review, Japan, Vol. 25, No. 1-2, October 2010.
2007 – Rahman, S. F., (with Hossari, G and Ratnatunga, J.), An Empirical Evaluation of Sampling Controversies in Ratio-Based Modeling of Corporate Collapse, Journal of Applied Research in Accounting and Finance (JARAF), Volume 2, Issue 2, 2007, pp. 15 – 26.
2006 – Rahman, S. F. (with Ortqvist, D., Masli, E. K., and Selvarajah, C.), ‘Determinants of Capital Structure in New Ventures: Evidence from Swedish Longitudinal Data’. Journal of Developmental Entrepreneurship, USA, Vol. 11, No. 4, pp. 277 – 296.
2005 - Rahman, S. F. (with Hossari, G.), Empirical Evidence from the Corporate Collapse Literature Suggesting Re-examination of Accounting Standards in Relation to Valuation of Assets, International Journal of Business Research, USA, (Vol. 3, Number 1), pp. 141 – 149.
2005 - Rahman, S.F. (with Hossari, G.), ‘A comprehensive Formal Ranking of the Popularity of Financial Ratios in Multivariate Modeling of Corporate Collapse’. The Journal of American Academy of Business, Cambridge, USA, Vol. 6, No.1, (March 2005) - Winner of Best Author Award.
2004 - Jones, S., Rahman, S.F, and Wolnizer, P., (2004), ‘Accounting Reform in Australia: Contrasting Cases of Agenda Building’. ABACUS, London, (Vol.40, no.3, October) pp.379-404.
2004 - Rahman, S, F., (2004), ‘Systematic Vs. Unsystematic Risk in Venture Capital Investment’. The Business Review, Cambridge, USA, (Vol. 1, NO. 2, March 2004) pp. 86-94.
1999 - Rahman, S.F., ‘International Accounting Regulation by the United Nations: A power Perspective’. Accounting,
International Accounting and Reporting Practices
Global Accounting Regulation
Corporate Governance
Islamic Banking and Financial System
Corporate Finance
Risk Management
Global Financial Crisis and Accounting Values