Journal Articles

Permanent URI for this collectionhttps://mro.massey.ac.nz/handle/10179/7915

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Author: search.filters.author.Laswad FHas files: Yes

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Now showing 1 - 6 of 6
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    Local government enterprises climate action: An exploration of New Zealand container seaports' climate-related disclosure practices
    (John Wiley and Sons Ltd, 2025-01-09) Ehalaiye D; Moses O; Laswad F; Botica Redmayne N
    This study examines voluntary climate-related disclosure practices among New Zealand (NZ) container seaports, in achieving Sustainable Development Goal 13 (SDG13) on climate action. Using a uniquely constructed Climate Change Disclosure Index (CCDI) and interviews, it assesses disclosure practices aligned with the Task Force on Climate-related Financial Disclosures (TCFD) framework. The CCDI results indicate a 20% average level of climate-related disclosures. Governance (36%) is the leading thematic area, whereas others track behind with limited disclosures among the sampled hybrid seaport entities. Evidence from the interviews reveals financial and legitimacy considerations, stakeholders, and community expectations, including forthcoming regulations, to be motivations for climate-related disclosures. However, technological limitations, Scope 3 measurement, and regulatory inconsistencies constrain progressive climate actions of these entities. The study emphasizes the need for adaptable approaches to climate change beyond policy mandates and contributes to our understanding of sustainability practices in public sector hybrid entities. The findings hold implications for SDG13 attainment and the development of climate-related accounting standards.
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    Accounting students’ performance in proctored online exams: early evidence from COVID-19 disrupted tertiary education learning
    (Taylor and Francis Group, 2024-04-26) Edeigba J; Opare S; Laswad F
    Given the debate in tertiary institutions on the use of technology for assessments due to the coronavirus (COVID-19) pandemic, we compare the performance of accounting students in proctored paper-based and online exams. We examine exam scores across different demographic variables to provide early insights into the impact of these demographics on student performance. Our exploratory analyses indicate that students perform better in proctored online assessments than invigilated paper-based ones. The differences in student performance between these two assessment methods are associated with distinct factors, such as in-person and distance study modes, and student nationality. In summary, the findings of this study provide support for the adoption of online technology in managing exams.
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    Accounting students’ online engagement, choice of course delivery format and their effects on academic performance
    (Taylor and Francis Group, 2023-09-24) Hu Y; Nath N; Zhu Y; Laswad F
    This study examines the effects of synchronous and non-synchronous online engagement on the academic performance of accounting students at a New Zealand university based on their choice of course delivery format – either distance learning or face-to-face learning with online components (F2F+). We track accounting students as they complete three financial accounting courses over three consecutive years. Drawing on social constructivism theory, we find that both synchronous and non-synchronous student online engagement are positively related to their academic performance, and this positive effect varies across assessment types. The positive effect of synchronous online engagement on student performance is more pronounced when students choose to learn via F2F+ rather than via distance learning. Further analyses show that the positive effect persists among students with different characteristics. These findings highlight the useful role of student online engagement in learning and provide support for universities to allow students to choose their preferred course delivery format.
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    Evidence on the costs of changes in financial reporting frameworks in the public sector
    (Taylor and Francis Group, 1/09/2019) Botica Redmayne N; Laswad F; Ehalaiye D
    This paper examines the impact of changes in reporting frameworks on New Zealand public sector audit costs in terms of both audit fees and effort. Audit costs increased with the adoption of both International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) reporting frameworks. The costs of auditing across various financial reporting frameworks in the public sector is shown to be significantly influenced by auditors’ specialization.
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    Insights on Management Commentary in financial reports: The views of users, preparers and auditors
    (Emerald, 31/01/2022) Botica Redmayne N; Laswad F; Ehalaiye D; Stent W
    Purpose: New Zealand (NZ) has no reporting standard or guidance for management commentary (MC) that accompanies financial reports. This is unusual, considering MC is provided by many entities and valued by users. Further, the guidance on MC provided by the International Accounting Standards Board (IASB) in their Management Commentary Practice Statement 1 (MCPS1), which was issued in 2010, is currently under review. Thus, the purpose of this paper is to examine the views of NZ’s financial reporting stakeholders, particularly users, preparers and auditors of financial reports for insights regarding the usefulness of MC. Design/methodology/approach: To gain insights into the views of NZ’s financial reporting stakeholders on MC, this paper surveyed users, preparers and auditors of financial statements. This paper includes an analysis of their views on the objectives, content and principles that should underlie MC in financial reporting, based on the IASB’s MCPS1 with consideration of recent work by the IASB on the revision of MCPS1. In addition, the analysis provides insights as to whether the reporting of MC should be made mandatory, and whether assuring MC would increase its usefulness. Findings: This study found that auditors generally view MC as less useful and more in need of assurance than do preparers and users. Respondents’ ratings indicate that the most important objective for MC is “to enable the assessment of the quality of management’s stewardship”. “Assessing the entity’s future prospects”, and “assessing future cash flows” are also highly rated objectives. The most important principle in preparing MC is identified as “focus on the most important and relevant information”, while the most important content element identified is “the entity's financial performance and position, and cash flows”. Originality/value: This paper highlights the views of various stakeholders regarding MC reporting, particularly preparers and auditors whose views have not been noted previously in the literature. Also, this study should be of interest to both international and national financial reporting standard setters and regulators. It is particularly timely in view of the current IASB work towards revision and updating of MCPS1, as it provides current insights into what users, preparers and auditors perceive as the most important considerations for MC. This study also has implications for the XRB in NZ, where there is no prior research on stakeholders’ views on MC.
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    Are financial reports useful? The views of New Zealand public versus private users
    (John Wiley and Sons, Inc on behalf of CPA Australia, 13/03/2020) Ehalaiye D; Laswad F; Botica Redmayne N; Stent W; Cai L
    This study reports on surveys conducted with users of financial reports in New Zealand. We compare findings for users of reports of two types of for-profit entities, namely those with public accountability (public entities) and those with no public accountability (private entities). The findings indicate that both types of users have similar perceptions regarding the usefulness of financial statements, with the income statement and balance sheet rated as the most useful components. Furthermore, both types of users, especially private users, perceive financial statements as the most important information source for decision making. Public users have a greater interest in supplementary information than private users. The findings of this study contribute to the debate around differential reporting for private companies and have policy implications with regard to the user-needs approach to accounting standard setting.