UC SPARK - University of Canterbury - New Zealand

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

Research/Scholarly/Creative Works

  • 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. 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. http://aaahq.org/abo/reporter/spring11/spring11.pdf. (Discussion/Working Papers)
  • Mortensen TP., 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: 26pp. http://www.wbiconpro.com/108-Tony.pdf. (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. San Francisco, CA, USA: 15th Americas Conference on Information Systems (AMCIS 2009), 6-9 Aug 2009. (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. http://www.elsevier.com/locate/jaccpubpol. (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)
  • 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 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)
  • 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) 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)