UC Spark

Associate Professor Richard Timothy Fisher

Department of Accounting and Information Systems

Fields of Research

  • Accounting & information systems
  • Behavioural research in accounting
  • Judgement & auditing

Researcher Summary

Research interests include auditing, financial accounting, applications of information technology in accounting and behavioural research in accounting.

Subject Area: Disciplines

Publications


  • Pongpattrachai, D., Cragg, P. and Fisher, R. (2013) IT Infusion in the Audit Process: Spreadsheet Use in Small Audit Firms. International Journal of Accounting Information Systems (In press) (Journal Article)
  • Mortensen, T.P., Fisher, R. and Wines, G. (2011) Students as Surrogates for Practicing Accountants: Further Evidence. Melbourne, Australia: Global Accounting, Finance and Economics Conference, 14-15 Feb 2011. In Proceedings of Global Accounting, Finance and Economics Conference Paper 108, 26pp. http://www.wbiconpro.com/108-Tony.pdf. (Conference Contribution - Paper in published proceedings)
  • Mortensen, T., Fisher, R. and Wines, G. (2011) Students as Surrogates for Practicing Accountants: Further Evidence. 2011 ABO Working Papers Series. Accounting Behavior and Organizations Section. American Accounting Association. http://aaahq.org/abo/reporter/spring11/spring11.pdf. (Working Paper)
  • 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 Article)
  • 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 Contribution - Full conference paper)
  • 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 Contribution - Full conference paper)
  • 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)
  • 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 Contribution - Poster presentation)
  • 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 Article)
  • Pongpattrachai, D., Cragg, P. and Fisher, R. (2009) Spreadsheet Infusion in Small Audit Firms in Thailand. San Francisco, CA, USA: 15th Americas Conference on Information Systems (AMCIS 2009), 6-9 Aug 2009. (Conference Contribution - Paper in published proceedings)
  • 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 Contribution - Full conference paper)
  • 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 Contribution - Full conference paper)
  • 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. www.elsevier.com/locate/jaccpubpol. (Journal Article)
  • 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 Article)
  • 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, 22-25 Nov 2003. (Conference Contribution - Full conference paper)
  • Fisher, R., Oyelere, P. and F. Laswad. (2003) Corporate reporting on the Internet: Audit Issues and Content Analysis of Practices. Manchester, England: British Accounting Association Conference, 23-25 April. (Conference Contribution - Full conference paper)
  • 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, 2-4 April. (Conference Contribution - Full conference paper)
  • 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, 7-9 July. (Conference Contribution - Full conference paper)
  • 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, 14-17 Aug 2002. (Conference Contribution - Full conference paper)
  • 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, 1-3 July. (Conference Contribution - Full conference paper)
  • 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, 22-24 July. (Conference Contribution - Full conference paper)
  • Fisher, R.T. (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 Article)
  • Oyelere, P., Laswad, F. and Fisher, R. (2000) Company Characteristics and Voluntary Internet Financial Reporting: New Zealand Evidence. Singapore: Asian Academic Accounting Conference, 28-30 Aug 2000. (Conference Contribution - Full conference paper)
  • 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, 2-4 July 2000. (Conference Contribution - Full conference paper)
  • 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, 6-7 Oct 2000. (Conference Contribution - Full conference paper)
  • Fisher, R. (1996) Role Stress, Type A Behaviour Pattern, and the External Auditor Job Performance and Satisfaction. Las Vegas, Nevada, United States: American Accounting Association Accounting Behaviour and Organisations Conference, June. (Conference Contribution - Full conference paper)
  • 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, July. (Conference Contribution - Full conference paper)