Research/Scholarly/Creative Works

• Kumarasiri J., Jubb C. and Fisher R. (2022) Climate Change Risk Management and the Accounting Profession. Auckland University of Technology, City Campus, Auckland: 2022 New Zealand Management Accounting Conference, 30 Nov-1 Dec 2022. (Conference Contributions - Other)

• Steenkamp N., Fisher R. and Nesbit T. (2022) The Usefulness of Digital Badges to Showcase Employability Skills: Accounting Student Perceptions. Auckland University of Technology, City Campus, Auckland: 2022 New Zealand Management Accounting Conference, 30 Nov-1 Dec 2022. (Conference Contributions - Other)

• Steenkamp N., Fisher R. and Nesbit T. (2022) The usefulness of digital badges to showcase employability skills: Accounting students’ perceptions. Massey University Auckland Campus, Auckland: 2022 Auckland Region Accounting (ARA) Conference, 28 Nov 2022. (Conference Contributions - Other)

• Li S., Fisher R. and Falta M. (2021) The effectiveness of artificial neural networks applied to analytical procedures using high level data: a simulation analysis. Meditari Accountancy Research 29(6): 1425-1450. http://dx.doi.org/10.1108/MEDAR-06-2020-0920. (Journal Articles)

• Ma D., Fisher R. and Nesbit T. (2021) Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems 41 100513 http://dx.doi.org/10.1016/j.accinf.2021.100513. (Journal Articles)

• Fisher R., van Staden C. and Richards G. (2019) Watch that Tone: An Exploratory Investigation of the Use and Stylistic Consequences of Tone in Corporate Accountability Disclosures. Accounting, Auditing & Accountability Journal ahead-of-print(ahead-of-print) http://dx.doi.org/10.1108/AAAJ-10-2016-2745. (Journal Articles)

• Fisher RT., van Staden C. and Richards G. (2019) Tone and the Accounting Narrative. University of Hawaii, Honolulu, Hawaii: Hawaii Accounting Research Conference, 3-5 Jan 2019. (Conference Contributions - Other)

• Ma D., Fisher RT. and Nesbit T. (2017) Adoption and Strategic Impact of Cloud Technology: The Case of Small to Medium Accounting Practices. Nice, France: 8th International Research Meeting in Business and Management, 5-6 Jul 2017. (Conference Contributions - Other)

• Waldron M. and Fisher RT. (2017) Values and ethical judgments: The adequacy of students as surrogates for professional accountants. Meditari Accountancy Research 25(1): 37-64. http://dx.doi.org/10.1108/MEDAR-09-2016-0076. (Journal Articles)

• Fisher RT. and Naylor ST. (2016) Corporate reporting on the Internet and the expectations gap: new face of an old problem. Accounting and Business Research 46(2): 196-220. http://dx.doi.org/10.1080/00014788.2015.1029866. (Journal Articles)

• Waldron M. and Fisher RT. (2016) Values and Ethical Judgments: A Study of the Adequacy of Students as Surrogates for Practicing Accountants. Kwa Maritane, South Africa: Meditari Accountancy Research Conference 2016, 29-30 Jun 2016. (Conference Contributions - Other)

• Richards G., Fisher R. and van Staden C. (2015) Readability and Thematic Manipulation in Corporate Communications: A Multi-Disclosure Investigation. Hobart, Australia: 2015 AFAANZ Conference, 5-7 Jul 2015. (Conference Contributions - Other)

• Pongpattrachai D., Cragg P. and Fisher R. (2014) IT Infusion within the Audit Process: Spreadsheet Use in Small Audit Firms. International Journal of Accounting Information Systems 15(1): 26-46. http://dx.doi.org/10.1016/j.accinf.2013.03.001. (Journal Articles)

• Fisher RT. and Naylor S. (2013) Corporate Reporting on the Internet and the Expectations Gap: The New Face of an Old Problem. Bristol, UK: 17th Annual Conference Financial Reporting and Business Communication, 4-5 Jul 2013. (Conference Contributions - Other)

• Mortensen T., Fisher R. and Wines G. (2012) Students as surrogates for practicing accountants: Further evidence. Accounting Forum 36(4): 251-265. http://dx.doi.org/10.1016/j.accfor.2012.06.003. (Journal Articles)

• Kumarasiri J. and Fisher R. (2011) Auditors' Perceptions of Fair-Value Accounting: Developing Country Evidence. International Journal of Auditing 15(1): 66-87. http://dx.doi.org/10.1111/j.1099-1123.2010.00423.x. (Journal Articles)

• Mortensen T. and Fisher R. (2011) The meaning of cash in the context of alternative accounting standards: IFRS convergence and classification decisions. Accounting Research Journal 24(1): 23-49. http://dx.doi.org/10.1108/10309611111148760. (Journal Articles)

• Mortensen T., Fisher R. and Wines G. (2011) Students as Surrogates for Practicing Accountants: Further Evidence. 2011 ABO Working Papers Series. American Accounting Association. (Discussion/Working Papers)

• Mortensen TP., Fisher R. and Wines G. (2011) Students as Surrogates for Practicing Accountants: Further Evidence. In Proceedings of Global Accounting, Finance and Economics Conference: 26pp. (Conference Contributions - Published)

• Fisher R. (2010) The Routledge Companion to Fair Value and Financial Reporting' by Peter Walton. Pacific Accounting Review 22(3): 272-274. [Book Review]. (Other)

• Kumarasiri J. and Fisher R. (2010) Auditors' Perceptions Of Fair-value Accounting: Developing Country Evidence. Christchurch, New Zealand: 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 4-6 Jul 2010. (Conference Contributions - Other)

• Webber D., Mortensen T. and Fisher R. (2010) Fair Value Accounting In The Agricultural Sector: An Analysis Of Financial Statement Preparers' Perceptions Before And After The Introduction Of IAS 41 Agriculture. Christchurch, New Zealand: 2010 Accounting and Finance Association of Australia and New Zealand (AFAANZ) Conference, 4-6 Jul 2010. (Conference Contributions - Other)

• Fisher R. and Chu S. (2009) Initial online trust formation: The role of company location and web assurance. Managerial Auditing Journal 24(6): 542-563. http://dx.doi.org/10.1108/02686900910966521. (Journal Articles)

• Fisher R. and Mortensen T. (2009) Connotative Meaning in Accounting: Implications of IFRS Convergence. Seattle, WA, USA: 2009 ABO Research Conference, 9-10 Oct 2009. (Conference Contributions - Other)

• Morrisey S., Fisher R. and Ball A. (2009) Ethics in times of crisis. Chartered Accountants Journal 88(4): 32-34. (Journal Articles)

• Mortensen T. and Fisher R. (2009) The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting. Adelaide, Australia: 2009 AFAANZ Conference, 5-7 Jul 2009. (Conference Contributions - Other)

• Pongpattrachai D., Cragg P. and Fisher R. (2009) Spreadsheet Infusion in Small Audit Firms in Thailand. In. (Conference Contributions - Published)

• Pongpattrachai D., Cragg P. and Fisher R. (2008) Measuring technology infusion through the concept of audit task complexity. Auckland, New Zealand: Fourth Asia/Pacific Research Symposium on Accounting Information Systems, 16-17 Jun 2008. (Conference Contributions - Other)

• Zoe Chu S. and Fisher RT. (2007) The Role of the Accountant's Web Seal and Geographical Location in Engendering Trust. Algarve, Portugal: IADIS International Conference: e-Commerce 2007, 7-9 Dec 2007. (Conference Contributions - Other)

• Laswad F., Fisher R. and Oyelere P. (2005) Determinants of Voluntary Internet Financial Reporting by Local Government Authorities. Journal of Accounting and Public Policy 24(2): 101-121. (Journal Articles)

• Fisher R., Oyelere P. and Laswad F. (2004) Corporate Reporting on the Internet: Auditing Issues and Content Analysis of Practices. Managerial Auditing Journal 19(3): 412-439. (Journal Articles)

• Fisher R., Laswad F. and Oyelere P. (2003) Determinants of Local Government Voluntary Financial Reporting Practices on the Internet. Seville, Spain: 26th Annual European Accounting Association Conference, 2 Apr 2003. (Conference Contributions - Other)

• Fisher R., Oyelere P. and Laswad F. (2003) Audit issues and internet reporting: Content analysis. Bangkok, Thailand: 15th Asian Pacific Conference on International Accounting Issues, 22 Nov 2003. (Conference Contributions - Other)

• Fisher R., Oyelere P. and Laswad F. (2003) Corporate reporting on the Internet: Audit Issues and Content Analysis of Practices. Manchester, UK: British Accounting Association Conference, 23 Apr 2003. (Conference Contributions - Other)

• Oyelere P., Laswad F. and Fisher R. (2003) Determinants of Internet Financial Reporting by New Zealand Companies. Journal of International Financial Management and Accounting 14(1): 26-63. (Journal Articles)

• Clark M., Fisher R., Oyelere P. and Radford J. (2002) Commentary on The Exposure Draft of a Financial Reporting Standard: ED-90 Agriculture.Commissioned by Institute of Chartered Accountants of New Zealand. (Reports)

• Fisher R., Oyelere P. and Laswad F. (2002) Audit Issues and Content Analysis of Audit Practices Associated with Corporate Financial Reporting on the Internet. Commerce Division, Lincoln University. (Discussion/Working Papers)

• Fisher R., Oyelere P. and Laswad F. (2002) Corporate reporting on the Internet: Audit Issues and Content Analysis of Practices. Perth, Australia: Accounting Association of Australia and New Zealand Conference, 7 Jul 2002. (Conference Contributions - Other)

• Laswad F., Fisher R. and Oyelere P. (2002) Determinants of voluntary Internet reporting by local government. San Antonio, TX, USA: American Accounting Association 2002 Annual Meeting, 14 Aug 2002. (Conference Contributions - Other)

• Fisher RT. (2001) Role Stress, the Type A Behavior Pattern, and External Auditor Job Satisfaction and Performance. Behavioral Research in Accounting 13(Annual 2001): 143-170. (Journal Articles)

• Laswad F., Fisher R. and Oyelere P. (2001) Determinants of Discretionary Internet Disclosure by New Zealand Local Authorities. Auckland, New Zealand: Australian and New Zealand Accounting Association Conference, 1 Jul 2001. (Conference Contributions - Other)

• Laswad F., Fisher R. and Oyelere P. (2001) Local Authorities and Financial Reporting on the Internet. Chartered Accountants' Journal 80(2): 58-61. (Journal Articles)

• Laswad F., Fisher R. and Oyelere P. (2001) Local Government Authorities’ Internet Financial Reporting Practices: Evidence from New Zealand. Langkawi, Malaysia: Institute for State and Local Governments Accounting Conference, 22 Jul 2001. (Conference Contributions - Other)

• Laswad F., Fisher R. and Oyelere P. (2001) Public Sector Financial Disclosure on the Internet: A Study of New Zealand Local Authorities. Commerce Division, Lincoln University. (Discussion/Working Papers)

• Fisher R., Jackman S., Laswad F., Oyelere P., Robinson A. and Weil S. (2000) Commentary on The Exposure Draft of a Financial Reporting Standard: ED-89 Summary Financial Statements.Commissioned by Institute of Chartered Accountants of New Zealand. (Reports)

• Fisher R., Laswad F. and Oyelere P. (2000) Financial Reporting on the Internet. Chartered Accountants' Journal 79(3): 68-72. (Journal Articles)

• Laswad F., Oyelere P. and Fisher R. (2000) Internet Financial Reporting, Opportunities and Challenges. African Finance Journal 2(2): 40-46. (Journal Articles)

• Oyelere P., Laswad F. and Fisher R. (2000) Company Characteristics and Voluntary Internet Financial Reporting: New Zealand Evidence. Singapore: Asian Academic Accounting Conference, 28 Aug 2000. (Conference Contributions - Other)

• Oyelere P., Laswad F. and Fisher R. (2000) Corporate Financial Reporting: Firm Characteristics and the Use of the Internet as a Medium of Communication. Commerce Division, Lincoln University. (Discussion/Working Papers)

• Oyelere P., Laswad F. and Fisher R. (2000) Determinants of Internet Financial Reporting by New Zealand Listed Companies. Hamilton Island, Australia: Australian and New Zealand Accounting Association Conference, 2 Jul 2000. (Conference Contributions - Other)

• Oyelere P., Laswad F. and Fisher R. (2000) The Determinants of Internet Financial Reporting by New Zealand Listed Companies. Kobe, Japan: 3rd Biennial Accounting Research Conference of the International Association for Accounting Education and Research, 6 Oct 2000. (Conference Contributions - Other)

• Fisher R., Laswad F. and Oyelere P. (1999) Commentary on G4+ 1 Discussion Paper: Accounting for Share-Based Payment.Commissioned by Institute of Chartered Accountants of New Zealand. (Reports)

• Fisher R., Laswad F. and Oyelere P. (1999) Financial Reporting on the Internet, Issues and New Zealand Company Practices. Commerce Division, Lincoln University. (Discussion/Working Papers)

• Fisher R., Laswad F., Hay D. and Oyelere P. (1999) Commentary on The Exposure Draft of a Financial Reporting Standard: ED-86 Provisions, Contingent Liabilities and Contingent Assets.Commissioned by Institute of Chartered Accountants of New Zealand. (Reports)

• Oyelere P., Fisher R., Laswad F., Radford J. and Weil S. (1999) Commentary on The Exposure Draft of a Financial Reporting Standard: ED-87 Accounting for Intangible Assets.Commissioned by Institute of Chartered Accountants of New Zealand. (Reports)

• Fisher R. (1996) Role Stress, Type A Behaviour Pattern, and the External Auditor Job Performance and Satisfaction. Las Vegas, NV, USA: American Accounting Association Accounting Behaviour and Organisations Conference, 1 Jun 1996. (Conference Contributions - Other)

• Fisher R. (1993) Auditors and Electronic Data Interchange. Accountants' Journal 72(7): 49-51. (Journal Articles)

• Fisher R. (1993) Changing User Perceptions of the Auditor’s Report Message: An Empirical Study of the Proposed New Zealand Expanded Report. Darwin, Australia: Australian and New Zealand Accounting Association Conference, 1 Jul 1993. (Conference Contributions - Other)

Student Supervision

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Current
• PhD - Ahmed H: Environmental Assurance
• PhD - Ono M: Sensitivity of ratio analysis in bankruptcy prediction: the evaluation system of claiming superiority of bankruptcy models
• Masters - Fairburn A: Audit partner perspectives: Mandatory audit partner rotation in New Zeala
• Masters - Feng H: Accounting in the Cloud:An Exploratory Study into Web-based Accounting Information System Infusion in New Zealand SMEs
• Masters - Gee J: Assurance Beyond the Financial Statements: ISA720 and the Expectations Gap
Completed
• PhD - Bandara R: Measuring Financial Reporting Quality: An Approach Based on Qualitative Characteristics (2021)
• PhD - Pongpattrachai D: The Model of IT Infusion in Small Audit Firms in Thailand (2010)
• Masters - Chang A: Deception as a Means of Impression Management in Distressed Companies (2012)
• Masters - Douglas R: The Disclosure of Materiality: An Experiment on the Decisions of Lenders
• Masters - Gee J: An Investigation of the Auditor's Role in Auditing “Other Information” in Annual Reports: Evidence from Senior Audit Professionals (2016)
• Masters - Howson S: Holistic Modelling of Car Rental Sub-Problems (2021)
• Masters - Li H: Neural Networks Applied to Analytical Procedures (2018)
• Masters - Ma D: The adoption of cloud computing for small and medium accounting firms (2015)
• Masters - Mortensen T: The Concept of Cash: An Empirical Study of Connotative Meaning in Accounting (2008)
• Masters - Muhammad Farid N: Audit Data Analytics: Current Practice and Determinants Among Audit Firms in New Zealand (2019)
• Masters - Richards G: Readability and Thematic Manipulation in Corporate Communications: A Trans-Tasman Investigation (2012)
• Masters - Tuan Besar S: Empirical Evidence on Readability of Key Audit Matters in NZ Audit Reports (2022)
• Masters - Xing W: Investigation of the relationships among ESG performance, ESG disclosure, and economic performance
• Masters - McCarthy A: Windflow Technologies Limited Business Plan (2006)
• Honours - Alam S: Internet Financial Reporting: The Effects of Presentation Format on Recall and Information Blending (2009)
• Honours - Chin E: Internal Control Reporting and Users’ Perceptions: An Exploratory Study from New Zealand (2011)
• Honours - Chirapattanakorn P: Predecisional distortion of auditors’ going concern judgments and the effect of mandatory audit quality review (2014)
• Honours - Datta S: The Audit Report ‘Basis of Conclusion’ Messages:A Risk Warning Perspective (2013)
• Honours - Feng Y: A Reciprocity-Based Strategy For Auditor-Client Negotiations Concerning Related Party Transaction Disclosure – Evidence About its Effects (2008)
• Honours - Jasmani A: Honours dissertation (2018)
• Honours - Klintworth U: Camourflaging the Accounting Stereotype: A Perception Study of Accountants (2012)
• Honours - Kumarasiri J: The Perceptions of Auditors on Fair Value Measurements: A Survey-Based Investigation Using a Sample of Sri Lankan Auditors (2008)
• Honours - Locke D: Proposed Changes to the Auditor Reporting Model – The Impacts on the Expectations Gap (2013)
• Honours - McClintock H: The Gap between GAAP Earnings: The Nature & Determinants of Alternative Profit Figures in Earnings Announcements by NZ Companies (2011)
• Honours - Moore B: The Introduction of an Additional Explanatory Audit Report - The Effect on Audit Report Reader Perceptions and the Expectations Gap (2009)
• Honours - Naylor S: Expectations Gap Issues associated with Auditing Internet-Based Financial Reports (2011)
• Honours - Peter P: Proposals to Change the Standard Auditor's Report Wording Surrounding 'Auditor Independence': The Impact of on Users’ Understanding (2012)
• Honours - Tipper G: Honours dissertation (2018)
• Honours - Wong F: Honours dissertation (2017)
• Honours - Yee M: The Audit Expectation Gap: The Impact of Different Report Formats on Users' and Auditors' Perceptions (2009)

Review and Refereeing

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• Pacific Accounting Review ( 2009 - 2023)