Contact details +6469516064

Prof Fawzi Laswad PhD, MSc, BEcon, FCA

Head of School

Doctoral Supervisor
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: BSW 3.09, Business Studies West
Campus: Manawatu

Qualifications

Doctor of Philosophy - University of Sydney (1989)
Master of Science (Business) - University of Wisconsin (1981)
Bachelor of Economics - Garyounis University (1975)

Fellowships and Memberships

Member, Chartered Accountants Australia and New Zealand (Associate Member/Fellow) (1991)

Certifications and Registrations

Licence, Supervisor, Massey University

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	0	2

Completed 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.

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Date Range: 2017 - 2019

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

Project Team:

Prof Fawzi Laswad - Team Member
A/Pro Radiah Othman - Project Leader

Teaching and Supervision

Courses Coordinated

110.900 PhD Accounting

Contact Supervisor

Summary of Doctoral Supervision

Position	Current	Completed
Main Supervisor	2	3
Co-supervisor	0	1

Current Doctoral Supervision

Main Supervisor of:

Christina Roos - Doctor of Philosophy
The Relationship between Lean Management and Performance Measurement in Service and Manufacturing Organisations.
Joy Dabel-Moses - Doctor of Philosophy
Information needs of users of public sector entities' financial reports

Completed Doctoral Supervision