Prof Fawzi Laswad staff profile picture

Contact details +64 (06) 356 9099  ext. 83064

Prof Fawzi Laswad BEcon Garyounis, MSc Wisc., PhD Sydney, FCA, FCPA (Aust.)

Head of School

School of Accountancy

Fawzi has research and teaching interests in financial reporting and accounting education. He has interests in professional accountancy and served on professional boards and committees that include:

  • Member of NZICA's (now the Chartered Accountants Australia and New Zealand) Admissions and Membership Committee (2011-2013).
  • Chair of Chartered Accountants Australia and New Zealand Pre-admission Programme's Academic Committee (2011-2015).
  • Chair (2014-2015) and Deputy Chair (2012-2013) of the Education Board of Chartered Accountants of Australia and New Zealand.
  • Member of the Admissions Board of the New Zealand Institute of Chartered Accountants (2001-2010).
  • Chair of the academic board of Advanced Business Education Limited (ABEL) (2005-2010).
  • Director of Advanced Business Education Limited  (2005-2009).
  • Member of the Accounting Standards Review Board (2002-2010).
  • Chair of NZICA Academic Committee (2005-2007).
  • President (NZ) of the Accounting and Finance Association of Australia and New Zealand (2001-2003).

Fawzi joined Massey University in 2003 as Professor and Head of School of Accountancy.

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Professional

Contact details

  • Ph: +64 (06) 356 9099 ext 83064
    Location: SSTE 2.44A, Social Science Tower Extension
    Campus: Manawatu

Qualifications

  • Bachelor of Economics - University of Garyounis (1975)
  • Master of Science (Business) - University of Wisconsin USA (1981)
  • Doctor of Philosophy - University of Sydney NSW (1989)
  • Fellow Chartered Accountant - New Zealand Institute of Chartered Accountants (now the Chartered Accountants Australia and New Zealand) (1991)
  • Fellow Certified Practicing Accountant - Certified Practicing Accountants Australia (2006)

Research Expertise

Research Interests

Financial Reporting and Accounting Education

Thematics

21st Century Citizenship

Area of Expertise

Field of research codes
Accounting Theory and Standards (150101): Accounting, Auditing and Accountability (150100): Commerce, Management, Tourism And Services (150000): Financial Accounting (150103): International Accounting (150104)

Keywords

Financial Reporting, Accounting Education

Research Projects

Summary of Research Projects

Position Current Completed
Project Leader 1 3
Team Member 1 1

Current Projects

Project Title: A two-stage analysis of financial statements misstatements using Benford and Beneish's models

The main aim of the proposed study is to test whether the mathematical Benford’s Law Digital Analysis and Beneish M-Score models able to detect data manipulation in Toshiba’s financial statements prior to and during the events leading up to the public revelation in 2015 as compared to other comparable Japanese companies. The accounting and finance literature suggest that both the Benford and Beneish models were found to be effective in detecting irregularities in accounting data. A comparative longitudinal financial statements analysis using both tools has not been tested in a single large public listed company in the years prior to and during fraudulent reporting up to the exposure to the public. The findings would provide a support (or not) for the tools to be used as part of analytical review procedures in the audit of the financial statements. Long-term benefits of protecting the regulators and investors’ interests in making sure a smooth operation and efficient capital allocation in economy can perhaps be inferred.
Read Project Description Hide Project Description

Date Range: 2017 - 2018

Funding Body: Accounting and Finance Association of Australia and New Zealand Ltd

Project Team:

Research Outputs

Journal

Othman, RB., laswad, F., & Nath, N. (2017). Local councils’ environmental sustainability reporting: who really counts?. Pacific Accounting Review. Retrieved from http://www.emeraldinsight.com/
[Journal article]Authored by: Laswad, F., Nath, N., Othman, R.
Ehalaiye, D., Botica-Redmayne, N., & Laswad, F. (2017). Financial determinants of local government debt in New Zealand. Pacific Accounting Review. Forthcoming, 1-38
[Journal article]Authored by: Ehalaiye, O., Laswad, F.
Tan, LM., & Laswad, F. (2015). Performance in Introductory Accounting: do learning styles matter?. Accounting Education: an international journal. 24(5), 383-402
[Journal article]Authored by: Laswad, F.
Kabir, H., & Laswad, F. (2015). The Impact of Improvements in Institutional Oversight on IFRS Accrual Quality in Europe. Australian Accounting Review. 25(4), 428-444
[Journal article]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2015). Academic performance in introductory accounting: Do learning styles matter?. Accounting Education. 24(5), 383-402 Retrieved from http://www.tandfonline.com/doi/abs/10.1080/09639284.2015.1075315
[Journal article]Authored by: Laswad, F., Tan, L.
Laswad, F., & Botica Redmayne, N. (2015). IPSAS or IFRS as the framework for public sector financial reporting? New Zealand preparers’ perspectives. Australian Accounting Review. 25(2), 175-184 Retrieved from http://onlinelibrary.wiley.com/
[Journal article]Authored by: Botica Redmayne, N., Laswad, F.
Kabir, MH., & Laswad, F. (2014). The behaviour of earnings, accruals and impairment losses of failed New Zealand finance companies. Australian Accounting Review. 24(3), 262-275
[Journal article]Authored by: Laswad, F.
Laswad, F. (2010). A commentary on ' A role for the compulsory study of literature in accounting education'. Accounting Education. 19(4), 365-366
[Journal article]Authored by: Laswad, F.
Redmayne, NB., & Laswad, F. (2013). An Assessment of the Impact of IFRS Adoption on Public Sector Audit Fees and Audit Effort - Some Evidence of the Transition Costs on Changes in Reporting Regimes. Australian Accounting Review. 23(1), 88-99
[Journal article]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F. (2012). The impact of IFRS adoption on Public Sector financial statements. Australian Accounting Review. 22(1), 86-102 Retrieved from http://onlinelibrary.wiley.com/doi/10.1111/j.1835-2561.2011.00160.x/full
[Journal article]Authored by: Botica Redmayne, N., Laswad, F.
Kuruppu, N., Laswad, F., & Oyelere, P. (2012). Assessing going concern: The practical value of corporate failure models and auditors' perceptions. Pacific Accounting Review. 24(1), 33-50 Retrieved from http://www.emeraldinsight.com/
[Journal article]Authored by: Laswad, F.
Kabir, MH., & Laswad, F. (2011). Properties of net income snd total comprehensive income: New Zealand evidence. Accounting Research Journal. 24(3), 268-289 Retrieved from http://www.emeraldinsight.com/journals.htm?articleid=17003928
[Journal article]Authored by: Laswad, F.
Humayun Kabir, M., & Laswad, F. (2011). Properties of net income and total comprehensive income: New Zealand evidence. Accounting Research Journal. 24(3), 268-289
[Journal article]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2011). Exploring the impact of students' learning style on performance in taxation. Journal of the Australasian Tax Teachers Association. 6(1), 152-169
[Journal article]Authored by: Laswad, F., Tan, L.
Ghani, EK., Laswad, F., & Tooley, S. (2011). Functional fixation: Experimental evidence on the presentation of financial information through different digital formats. British Accounting Review. 43(3), 186-199
[Journal article]Authored by: Laswad, F.
Kabir, MH., Laswad, F., & Islam, MA. (2010). Impact of IFRS in New Zealand on Accounts and Earnings Quality. Australian Accounting Review. 20(4), 343-357
[Journal article]Authored by: Laswad, F.
Laswad, F. (2010). A commentary on 'a role for the compulsory study of literature in accounting education'. Accounting Education. 19(4), 365-366
[Journal article]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S. (2009). Digital reporting formats: users' perceptions, preferences and performances. The International Journal of Digital Accounting Research. 9, 45-98
[Journal article]Authored by: Laswad, F.
Ghani, EK., Laswad, F., Tooley, S., & Jusoff, K. (2009). The role of presentation format on decision-makers' behaviour in accounting. International Business Research. 2(1), 183-195
[Journal article]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2009). Understanding students' choice of academic majors: A longitudinal analysis. Accounting Education. 18(3), 233-253
[Journal article]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2008). Impact of prior content and meta-cognitive knowledge on students' performance in an introductory accounting course. Pacific Accounting Review. 20(1), 63-74
[Journal article]Authored by: Laswad, F., Tan, L.
Laswad, F., & Baskerville, RF. (2007). An analysis of the value of cash flow statements of New Zealand pension schemes. British Accounting Review. 39(4), 347-355
[Journal article]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2006). Students' beliefs, attitudes and intentions to major in accounting. Accounting Education. 15(2), 167-187
[Journal article]Authored by: Laswad, F., Tan, L.
Laswad, F., & Beu, I. (2006). New academic policy ready to go. Chartered Accountants Journal of New Zealand. 85(8), 10-11 & 14
[Journal article]Authored by: Laswad, F.
Laswad, F., Fisher, R., & Oyelere, P. (2005). Determinants of voluntary Internet financial reporting by local government authorities. Journal of Accounting and Public Policy. 24(2), 101-121
[Journal article]Authored by: Laswad, F.
Tan, L., & Laswad, F. (2005). Charting a course into accountancy. Chartered Accountants Journal of New Zealand. 84(3), 59-61
[Journal article]Authored by: Laswad, F., Tan, L.
Fisher, R., Oyelere, P., & Laswad, F. (2004). Corporate reporting on the Internet: Audit issues and content analysis of practices. Managerial Auditing Journal. 19(3), 412-439
[Journal article]Authored by: Laswad, F.
Oyelere, P., Laswad, F., & Fisher, R. (2003). Determinants of internet financial reporting by New Zealand Companies. Journal of International Financial Management and Accounting. 14(1), 26-63
[Journal article]Authored by: Laswad, F.
Kuruppu, N., Oyelere, P., & Laswad, F. (2003). The efficacy of liquidation and bankruptcy prediction models for assessing going concern. Managerial Auditing Journal. 18, 577-590
[Journal article]Authored by: Laswad, F.
Malthus, S., & Laswad, F. (2002). Institute supports innovative learning. Chartered Accountants Journal of New Zealand. 81(5), 62-67
[Journal article]Authored by: Laswad, F.
Laswad, F., Oyelere, P., & Fisher, R. (2001). Local authorities and financial reporting on the internet. Chartered Accountants Journal of New Zealand. 80(2), 58-61
[Journal article]Authored by: Laswad, F.
Laswad, F., Oyelere, P., & Fisher, R. (2000). Internet financial reporting, opportunities and challenges. The African Finance Journal. 2(2), 40-46
[Journal article]Authored by: Laswad, F.
Mak, YT., & Laswad, F. (2000). Interpretations of probability expressions: a comparison between standard-setters and accountants. Pacific Accounting Review. 11(2), 241-254
[Journal article]Authored by: Laswad, F.
Fisher, R., Laswad, F., & Oyelere, P. (2000). Financial reporting on the internet. Chartered Accountants Journal of New Zealand. 79(3), 68-72
[Journal article]Authored by: Laswad, F.
Laswad, F., & Roush, M. (2000). Classification of foreign operations for financial reporting. Pacific Accounting Review. 12(1), 79-101
[Journal article]Authored by: Laswad, F.
Laswad, F., & Mak, YT. (1997). Interpretations of probability expressions by New Zealand standard setters. Accounting Horizons. 11(4), 16-23
[Journal article]Authored by: Laswad, F.
Laswad, F., & Roush, M. (1996). Judgements of significant influence by financial controllers. Accounting and Finance. 36(2), 171-184
[Journal article]Authored by: Laswad, F.

Book

Laswad, F., & Tan, LM. (2014). The choice of accounting as a study discipline. In The Routledge Companion to Accounting Education. (pp. 189 - 213).
[Chapter]Authored by: Laswad, F., Tan, L.

Report

Laswad, F., Botica Redmayne, N., Stent, W., & Cai, L. (2016). Information needs of users of New Zealand capital markets entity reports. XRB.
[Commissioned Report]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.

Conference

Stent, W., Ehalaiye, D., Lei, C., Laswad, F., & Botica-Redmayne, N. (2017, November). Who uses financial reports and what are their information needs? A Structured Literature Review.. Presented at Auckland Region Accounting (ARA) Conference. Auckland.
[Conference Oral Presentation]Authored by: Ehalaiye, O., Laswad, F.
Al Mallak, MA., Tan, LM., & Laswad, F. (2017). Generic Skills in Accounting Education: Perspectives of Saudi Final Year Students. , 29th Asian-Pacific Conference on International Accounting Issues 2017
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2017). Key Employability Competencies of Tax Accountants: A Content analysis of job advertisements. , 29th Asian-Pacific Conference on International Accounting Issues 2017
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Botica Redmayne, N., Ehalaiye, D., & Laswad, F. (2017). Financial Determinants of Local Government Debt Financing in New Zealand. 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,. : 2017 The Accounting and Finance Association of Australia and New Zealand Annual Conference,
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Tan, LM., & Laswad, F. (2017). Professional skills required of accountants: What job advertisements tell us?. , American Accounting Association Conference
[Conference Abstract]Authored by: Laswad, F., Tan, L.
nath, ., Othman, RB., & laswad, .New Zealand public sector health delivery: selection of topics for performance audits. . Adelaide, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Ehalaiye, D., Redmayne, BN., & Laswad, F. (2017, June). Financial determinants of local government debt in New Zealand. Presented at SAAA/IAAER/AAFA Biennial International Conference. Central Drakensberg, South Africa.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Ehalaiye, O., Laswad, F.
Othman, RB., Nath, N., & Laswad, F.Environmental reporting and accounting-sustainability hybridisation in New Zealand local government. . Christchurch, New Zealand
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Nath, ND., Othman, R., & Laswad, F.(2016). External performance audit in the delivery of NZ public health: Perception of the scope and focus. Paper presented at the meeting of The Abstract Proceedings of the 8th Asia-Pacific Interdisciplinary Research in Accounting (APIRA) Conference. Melbourne, Australia
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Othman, RB., laswad, F., & Nath, N.Sustainability reporting by New Zealand local government (NZLG). . Auckland, New Zealand
[Conference Paper]Authored by: Laswad, F., Nath, N., Othman, R.
Botica Redmayne, N., & Laswad, F. (2015, June). Financial reporting and the sustainable management of heritage assets: further evidence from New Zealand museums. Presented at 15th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference 2015. Valetta, Malta.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2015). Financial reporting and the sustainable management of heritage assets: Evidence from New Zealand museums. In The Abstract Proceedings of the 15th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference, the 15th Biennial Comparative International Governmental Accounting Research (CIGAR) Conference
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2014). Financial reporting and the sustainable management of heritage assets: New Zealand's evidence. The Proceedings of The Accounting and Finance Association of Australia and New Zealand Annual Conference 2014. : The Accounting and Finance Association of Australia and New Zealand Annual Conference 2014
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Laswad, F.
Nath, N., Othman, RB., & Laswad, F. (2014). Performance audits and health service deliveries: Perceptions on scope and topic of choice. Proceedings of 8th New Zealand Management Accounting Conference. (pp. 21 - 21). : 8th New Zealand Management Accounting Conference
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Nath, N., Othman, R.
Trewavas, K., Botica Redmayne, N., & Laswad, F.The impact of IFRS adoption on Public Sector financial statements. Twenty-third Asian-Pacific Conference on Intrernational Accounting Issues (Proceedings on CD). : Twenty-third Asian-Pacific Conference on Intrernational Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2013). IPSAS or IFRS as the framework for public sector financial reporting – New Zealand preparers’ perspectives.. . Birmingham, UK
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Laswad, F., & Redmayne, NB. (2015). IPSAS or IFRS as the Framework for Public Sector Financial Reporting? New Zealand Preparers' Perspectives. Australian Accounting Review. Vol. 25 (pp. 175 - 184).
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Laswad, F.
Tan, LM., & Laswad, F. (2012, November). The academic performance of diverse learners: A case study of first year accounting students in New Zealand. Presented at The 13th Annual Conference of the Asian Academic Accounting Association. Kyoto, Japan.
[Conference Oral Presentation]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2012). The academic performance of diverse learners: A case study of first year accounting students in New Zealand. (pp. 41 - 41). , The 13th Annual Conference of the Asian Academic Accounting Association Japan: Graduate School of Management, Kyoto University
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Botica Redmayne, N., & Laswad, F. (2012, May). Insight into consequences of change in public sector financial reporting regimes: Assessment of the impact of IFRS adoption on public sector audit fees and audit effort - Evidence of the transition cost. Presented at European Accounting Association 35th Annual Congress. Ljubljana, Slovenia.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2012). Insight into the consequences of change in public sector financial reporting regimes: Assessment of the impact of IFRS adoption on public sector audit fees and audit effort: Evidence of the transition cost. Paper presented at the meeting of European Accounting Association 35th Annual Congress: Programme and Collected Abstracts. Ljubljana, Slovenia
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Tan, LM., & Laswad, F. (2012, October). Learners characteristics and academic performance in introductory accounting: Do learning styles and assessment methods matter?. Presented at Twenty-Fourth Asian-Pacific Conference on International Accounting Issues. Maui, HI, United States.
[Conference Oral Presentation]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2012). Learner's characteristics and academic performance in introductory accounting: Do learning styles and assessment methods matter?. Twenty-Fourth Asian-Pacific Conference on International Accounting Issues Full Papers. (pp. 1 - 23). United States: Twenty-Fourth Asian-Pacific Conference on International Accounting Issues
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Botica Redmayne, N., & Laswad, F. (2012). Insight into the consequences of change in public sector financial reporting regimes: Assessment of the impact of IFRS adoption on public sector audit fees and audit efort: Evidence of the transition cost. In European Accounting Association 35th Annual Congress: Programme and Collected Abstracts(pp. 430 - 430). , European Accounting Association 35th Annual Congress Online: European Accounting Association
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F. (2011, October). The impact of the adoption of IFRS in Public Sector financial statements. Presented at Business and Economics Society (EBES) 2011 Conference. Zagreb, Croatia.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F.(2011, October 13). The impact of IFRS adoption in Public Sector financial statements. In Business and Economics Society (EBES) 2011 Conference Zagreb Program and Abstract Book(pp. 37 - 37). , Eurasia Business and Economics Society (EBES) 2011 Conference
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F.(2011). The impact of IFRS adoption on Public Sector financial statements. . Zagreb, Croatia
[Conference Paper]Authored by: Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F. (2011). The impact of IFRS adoption in Public Sector financial statements. In Twenty-third Asian-Pacific Conference on International Accounting Issues Programs and Proceedings(pp. 11 - 11). , Twenty-third Asian-Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F. (2011, October). The impact of IFRS adoption on Public Sector financial statements. Presented at Twenty-third Asian-Pacific Conference on International Accounting Issues. Beijing, China.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F.(2011). The impact of IFRS adoption on Public Sector financial statements. . Beijing, China
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Trevawas, K., Botica Redmayne, N., & Laswad, F. (2011, July). The impact of IFRS adoption on Public Sector financial statements. Presented at 2011 Accounting and Finance Association of Australia and New Zealand Conference. Darwin, NT, Australia.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Trevawas, K., Botica Redmayne, N., & Laswad, F.(2011, July 3). The impact of IFRS adoption on Public Financial statements. (pp. 134 - 134). , 2011 Accounting and Finance Association of Australia and New Zealand Conference
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Trewavas, K., Botica Redmayne, N., & Laswad, F.(2011). The impact of IFRS adoption on public financial statements. . Darwin, NT, Australia
[Conference Paper]Authored by: Laswad, F.
Kabir, MH., & Laswad, F.(2011). An international comparison of accrual quality under IFRS. . Darwin, NT, Australia
[Conference Paper]Authored by: Laswad, F.
Kabir, MH., & Laswad, F. (2011). An international comparison of accrual quality under IFRS. (pp. 89 - 89). , 2011 Accounting and Finance Association of Australia and New Zealand Conference Australia: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Laswad, F.
Kabir, MH., & Laswad, F. (2011, July). An international comparison of accrual quality under IFRS. Presented at 2011 Accounting and Finance Association of Australia and New Zealand Conference. Darwin, NT, Australia.
[Conference Oral Presentation]Authored by: Laswad, F.
Botica Redmayne, N., & Laswad, F. (2011, April). The impact of IFRS adoption in New Zealand on public sector audit fees and audit effort. Presented at British Accounting and Finance Association Annual Conference 2011 (BAFA). Birmingham, UK..
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2011). The impact of IFRS adoption in New Zealand on public sector audit fees and audit effort. . Aston Business School, Aston University, Birmingham, UK.
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. In 2010 AFAANZ Conference Program and Abstracts(pp. 52 - 52). : Accounting & Finance Association of Australia and New Zealand (AFAANZ)
[Conference Abstract]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010, July). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. Presented at 2010 AFAANZ Conference. Christchurch, NZ..
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2010). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. . Christchurch, NZ.
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010, September). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. Presented at 6th International Conference on Accounting, Auditing and Management in Public Sector Reforms. Copenhagen, Denmark.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. 6th International Conference on Accounting, Auditing and Management in Public Sector Reforms. (pp. 1 - 25).
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2010). New Zealand public sector audit fees and audit effort: The impact of IFRS adoption. . Copenhagen, Denmark
[Conference Paper]Authored by: Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010, November). The impact of IFRS adoption on New Zealand public sector audit fees and audit effort. Presented at 2010 Annual Meeting and Conference of Asian Academic Accounting Association (AAAA). Bangkok, Thailand.
[Conference Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F.(2010). The impact of IFRS adoption on New Zealand public sector audit fees and audit effort. . Bangkok Thailand
[Conference Paper]Authored by: Botica Redmayne, N., Laswad, F.
Botica Redmayne, N., & Laswad, F. (2010). The impact of IFRS adoption on New Zealand public sector audit fees and audit effort. 2010 Annual Meeting and Conference of Asian Academic Accounting Association (AAAA). (pp. 1 - 22).
[Conference Paper in Published Proceedings]Authored by: Botica Redmayne, N., Laswad, F.
Velayutham, S., & Laswad, F. (2010, May). An international comparison of professional accreditation of accounting education: Towards global accounting education accreditation standards. Presented at European Accounting Association 33rd Annual Congress. Istanbul, Turkey.
[Conference Oral Presentation]Authored by: Laswad, F.
Velayutham, S., & Laswad, F.(2010). An international comparison of professional accreditation of accounting education: Towards global accounting education accreditation standards. . Istanbul, Turkey
[Conference Paper]Authored by: Laswad, F.
Velayutham, S., & Laswad, F. (2010). An international comparison of professional accreditation of accounting education: Towards global accounting education accreditation standards. In European Accounting Association 33rd Annual Congress(pp. 281 - 281). : European Accounting Association
[Conference Abstract]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S. (2010, March). The impact of digital reporting formats on decision accuracy and cognitive effort. Presented at British Accounting Association (BAA) Annual Conference 2010. Cardiff U.K..
[Conference Oral Presentation]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S.(2010). The impact of digital reporting formats on decision accuracy and cognitive effort. . Cardiff U.K.
[Conference Paper]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S. (2010). The impact of digital reporting formats on decision accuracy and cognitive effort. In British Accounting Association (BAA) Annual Conference 2010(pp. 91 - 91). : British Accounting Association
[Conference Abstract]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S. (2009, November). Do digital reporting formats impact decision accuracy and cognitive effort?. Presented at 10th Asian Academic Accounting Assoc Annual Conference 2009. Instanbul, Turkey.
[Conference Oral Presentation]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, S.(2009). Do digital reporting formats impact decision accuracy and cognitive effort?. . Instanbul, Turkey
[Conference Paper]Authored by: Laswad, F.
Islam, A., Kabir, MH., & Laswad, F. (2009, July). The impact of IFRS adoption on earnings quality - preliminary evidence from New Zealand. Presented at AFAANZ Conference. Adelaide, SA.
[Conference Oral Presentation]Authored by: Laswad, F.
Islam, A., Kabir, MH., & Laswad, F. (2009). The impact of IFRS adoption on earnings quality - preliminary evidence from New Zealand. AFAANZ Conference. (pp. 1 - 32).
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Islam, A., Kabir, MH., & Laswad, F.(2009). The impact of IFRS adoption on earnings quality - preliminary evidence from New Zealand. . Adelaide, SA
[Conference Paper]Authored by: Laswad, F.
Ghani, EK., Said, J., & Laswad, F.Does level of balanced scorecard adoption affect service quality?: A study on Malaysian local authorities.
[Conference Oral Presentation]Authored by: Laswad, F.
Ghani, EK., Said, J., & Laswad, F.(2009). Does level of balanced scorecard adoption affect service quality? a study of Malaysian local authorities. . Prague, Czech Republic
[Conference Paper]Authored by: Laswad, F.
Ghani, EK., Said, J., & Laswad, F. (2009). Does level of balanced scorecard adoption affect service quality? a study of Malaysian local authorities. In The EABR (Business) Conference and the TLC (Teaching) Conference Program & Proceedings(pp. 1 - 1). : The Clute Institute for Academic Research
[Conference Abstract]Authored by: Laswad, F.
Kuruppu, N., Laswad, F., & Oyelere, P. (2009, April). Going concern and corporate bankruptcy models, auditors' judgement and perceptions. Presented at British Accounting Association Annual Conference. University of Dundee, Scotland..
[Conference Oral Presentation]Authored by: Laswad, F.
Kuruppu, N., Laswad, F., & Oyelere, P.(2009). Going concern and corporate bankruptcy models: auditors' judgement and perception. . University of Dundee, Scotland
[Conference Paper]Authored by: Laswad, F.
Kuruppu, N., Laswad, F., & Oyelere, P. (2009). Going concern and corporate bankruptcy models, auditors' judgement and perceptions. In British Accounting Association Annual Conference(pp. 129 - 129). : University of Dundee
[Conference Abstract]Authored by: Laswad, F.
Kuruppu, N., Laswad, F., & Oyelere, P. (2008). Improving auditors' going concern judgement: A study into the practical efficacy of statistical failure models as an analytical procedure. 9th Annual Conference Asian Academic Accounting Association 2008. (pp. 1 - 30).
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, ST. (2008, April). Do digital reporting formats assist professional users in overcoming functional fixation inrecognition vs. disclosure?. Presented at British Accounting Association (BAA) Annual Conference 2008. Blackpool, UK.
[Conference Oral Presentation]Authored by: Laswad, F.
Laswad, F., Kuruppu, N., & Oyelere, P.(2008). The role of corporate failure models in going concern audit judgements. . Anaheim, California, USA
[Conference Other]Authored by: Laswad, F.
Laswad, F., Kuruppu, N., & Oyelere, P.(2008). The role of corporate failure models in going concern audit judgements. . Anaheim, California, USA
[Conference Paper]Authored by: Laswad, F.
Laswad, F., Kuruppu, N., & Oyelere, P. (2008). The role of corporate failure models in going concern audit judgements. In Proceedings of the American Accountanting Association Annual Meeting: American Accounting Association
[Conference Abstract]Authored by: Laswad, F.
Laswad, F., K Ghani, E., & Tooley, ST.(2008). Do digital reporting formats assist professional users in overcoming functional fixation inrecognition vs. disclosure?. . Anaheim, California
[Conference Other]Authored by: Laswad, F.
Laswad, F., K Ghani, E., & Tooley, ST.(2008). Do digital reporting formats assist professional users in overcoming functional fixation in recognition vs. disclosure?. . Anaheim, California
[Conference Paper]Authored by: Laswad, F.
Laswad, F., K Ghani, E., & Tooley, ST. (2008). Do digital reporting formats assist professional users in overcoming functional fixation in recognition vs. disclosure?. In Proceedings of the American Accounting Association Annual Meeting: American Accounting Association
[Conference Abstract]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, ST. (2008). Do digital reporting formats assist professional users in overcoming functional fixation inrecognition vs. disclosure?. In British Accounting Association (BAA) Annual Conference 2008(pp. 72). : BAA
[Conference Abstract]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2007). Understanding students' choice of academic majors: A longitudinal analysis. In Proceedings of the 19th Asian-Pacific Conference on International Accounting Issues(pp. unpaged). : Asian Pacific Conference on International Accounting Issues
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2007). Students' beliefs, attitudes and majoring in accounting - A longitudinal study. In British Accounting Association (BAA) Annual Conference(pp. 200). : British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Laswad, F., & Tan, LM. (2007). Students' beliefs, attitudes and study majors - A longitudinal study. In Proceedings of the American Accounting Association Annual Meeting(pp. 218). : American Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Ghani, EK., Laswad, F., & Tooley, ST. (2007). The effect of presentation format on decision quality in a digital reporting environment. Accounting and Finance Association of Australia and New Zealand Annual Conference. (pp. unpaged - 43).
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Ghani, EK., Laswad, F., & Tooley, ST. (2007). Users' perception of usefulness and ease of use of digital presentation formats. 5th Asia Pacific Interdisciplinary Research in Accounting Conference (APIRA 2007). (pp. unpaged - 37).
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2006). Performance in introductory accounting and student diversity. British Accounting Association Annual Conference: Proceedings.
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, LM., & Laswad, F. (2005, November). Factors associated with performance in New Zealand introductory accounting course: A focus on international students. Presented at 6th Annual Asian Academic Accounting Association Conference. Kuala Lumpur, Malaysia.
[Conference Oral Presentation]Authored by: Laswad, F.
Tan, LM., & Laswad, F. (2005). Students' beliefs, attitudes and choice of accounting vs. non-accounting major. (pp. 204). , British Accounting Association Annual Conference Sheffield, UK: British Accounting Association
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F.(2005). Factors influencing business students' choice of major: - A study based on the framework of the theory of planned behaviour. . Kolkata, India
[Conference Paper]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). The impact of student diversity on performance in the New Zealand introductory accounting course. In AFAANZ 2005 Annual Conference Program and Abstracts(pp. 203 - 203). Melbourne, VIC: Accounting and Finance Association of Australia and New Zealand
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005, March). Students' beliefs, attitudes and choice of accounting vs. non accounting major. Presented at British Accounting Association Annual Conference. Herriot-Watt University, Edinburgh, SCT.
[Conference Oral Presentation]Authored by: Laswad, F.
Tan, L., & Laswad, F. (2005). Factors associated with performance in New Zealand introductory accounting course: A focus on international students. 6th Annual Conference of the Asian Academic Accounting Association: Proceedings. (pp. unpaged). Kuala Lumpur, Malaysia
[Conference Paper in Published Proceedings]Authored by: Laswad, F., Tan, L.
Tan, L., & Laswad, F. (2005). Beliefs and factors influencing business students choice of academic major. In Setting International Accounting Standards Worldwide(pp. 65 - 65). , International Research Conference for Accounting Educators 2005 Bordeaux, FRA: Universite Montesquieu Bordeaux IV
[Conference Abstract]Authored by: Laswad, F., Tan, L.
Morley, R., & Laswad, F. (2004). Fair-value earnings and cash flows: An examination of superannuation schemes. Sixteenth Asian-Pacific Conference on International Accounting Issues Proceedings. (pp. unpaged). Seoul, Korea
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Fisher, R., Oyelere, P., & Laswad, F. (2003, April). Corporate reporting on the internet: audit issues and content analysis. Presented at British Accounting Association Annual Conference 2003. Manchester Conference Centre, UK.
[Conference Oral Presentation]Authored by: Laswad, F.
Fisher, R., Oyelere, P., & Laswad, F. (2003, November). Audit issues and internet reporting: Content analysis. Presented at 15th Asian Pacific Conference on International Accounting Issues. Bangkok, Thailand.
[Conference Oral Presentation]Authored by: Laswad, F.
Fisher, R., Oyelere, P., & Laswad, F. (2003). Audit issues and internet reporting: Content analysis. , 15th Asian Pacific Conference on International Accounting Issues Bangkok, Thailand: APC
[Conference Abstract]Authored by: Laswad, F.
Fisher, R., Oyelere, P., & Laswad, F. (2002, August). Determinants of voluntary Internet reporting by local government. Presented at American Accounting Association: Reinvestigating Accounting Scholaships. San Antonio, TX.
[Conference Oral Presentation]Authored by: Laswad, F.
Laswad, F., Fisher, R., & Oyelere, P. (2001). Local Government Authorities: Internet Financial Reporting Practices: Evidence from New Zealand. Charted Accountants Journal. (pp. 58 - 61). Wellington, NZ: IFSALGAR conference
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Oyelere, P., Fisher, R., & Laswad, F. (2000). The determinants of internet financial reporting by listed New Zealand companies. Accounting Association of Australia and New Zealand Conference.
[Conference Paper in Published Proceedings]Authored by: Laswad, F.
Fisher, R., Oyelere, P., & Laswad, F. (2000). Company Characteristics and Voluntary Internet Financial Reporting: NZ Evidence. The Asian Academic Accounting Association Inaugural Conference. Singapore
[Conference Paper in Published Proceedings]Authored by: Laswad, F.

Thesis

Chua, FC. (2015). Discourse analysis of corporate codes of ethics. (Doctoral Thesis)
[Doctoral Thesis]Authored by: Chua, F.Edited by: Laswad, F.

Other

Stent, WJ., botica redmayne, ., laswad, ., & cai, . (2015, November). Information needs of users of financial reports. In School of Accountancy, Massey University. Presented at Palmerston North, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.
Botica Redmayne, N., Laswad, F., Stent, W., & Cai, L. (2015, October). Users' Information Needs - A report to the XRB on Users of Financial Reports of NZ Capital Market Entities. In Accounting Research Seminar. Presented at Albany, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.Contributed to by: Stent, W.
Botica Redmayne, N., Laswad, F., Stent, W., & Cai, L. (2015, December). Users' Information Needs - A report to the XRB on Users of Financial Reports of NZ Capital Market Entities. In External Reporting Board (XRB). Presented at Wellington, New Zealand.
[Oral Presentation]Authored by: Botica Redmayne, N., Laswad, F., Stent, W.

Supervision and Teaching

Summary of Doctoral Supervision

Position Current Completed
Supervisor 1 2
Co-supervisor 0 1

Current Doctoral Supervision

Supervisor of:

Completed Doctoral Supervision

Supervisor of:

  • 2016 - Frances Chua - Doctor of Philosophy
    Discourse Analysis of Corporate Codes of Ethics
  • 2008 - Erlane Ghani - Doctor of Philosophy
    Digital Presentation Formats and Users' of Financial Reports: Decision Quality, Perceptions and Cognitive Information Processing in the Context of Recognition Versus Disclosure.

Co-supervisor of:

  • 2013 - Adnan Ahmad - Doctor of Philosophy
    Investor protection, firm fundamentals information and stock price synchronicity

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