- Title: Mr
- Position: Senior Lecturer - Department of Accounting and Corporate Governance
- Qualifications: B.Fin Admin, B.A. (Hons) UNE, Grad Dip Acc, M.Econ ANU, CPA.
- Corporate Accounting
- International accounting
- J. Okunev and S.M. Haswell, 'Measuring Mutual Funds: Efficiency and Stochastic Dominance', JASSA, No. 2, June 1988, pp. 24-26.
- S.M. Haswell and K.S. Holmes, 'Accounting Graduate Employment Choice' The Chartered Accountant in Australia, August 1988, pp. 63-67.
- J. Okunev and S.M. Haswell, 'Streamlining the Choices: a New Way to Rank Fund Performance' JASSA, No. 4, Dec. 1988, pp. 29-31.
- S.M. Haswell and K.S. Holmes, 'Estimating the Small Business Failure Rate: a Reappraisal' Journal of Small Business Management, July 1989, pp. 68-74.
- S.M. Haswell, 'Staff Turnover: a 1990s problem?' The Chartered Accountant in Australia, August 1989, pp. 42-44.
- J. Okunev and S.M. Haswell, 'Superannuation Fund Performance: a Stochastic Dominance Approach' Pacific Accounting Review, June 1991, pp. 78-92.
- S.M. Haswell and P.B. Jubb, 'Unethical Thinking Among Accounting Students' Charter, April 1995, pp. 102-103.
- S.M. Haswell, P.B. Jubb and R. Wearing, 'Accounting Students and Cheating: a Comparative Study for Australia, South Africa and The United Kingdom', Teaching Business Ethics, 3, 1999, pp. 211-239.
- S.M. Haswell and J.L. McKinnon, "IASB standards for Australia by 2005: catapult or trojan horse", Australian Accounting Review, 13, 1, 2003, pp. 8-16.
- S.M. Haswell, ‘Over Complexity in Accounting Standards and the Emerging Duopoly of US GAAP and IFRS’ Australian Accounting Review, July 2006, pp. 50-59.
- S.M. Haswell and I.A. Langfield-Smith, “Fifty-Seven Serious Defects in ‘Australian’ IFRS”, forthcoming in Australian Accounting Review, Vol. 18 No. 44 2008, pp. 46-62.
- P.B. Jubb and S.M. Haswell, Company Accounting, Nelson, Melbourne, 1992. 692 pp.
- P.B. Jubb and S.M. Haswell, Solutions Manual for Company Accounting, Nelson, Melbourne, 1992. 203 pp.
- P.B. Jubb, S.M. Haswell and I.A. Langfield-Smith, Company Accounting, Second Edition, Nelson, Melbourne, 1999. 810 pp.
- P.B. Jubb, S.M. Haswell and I.A. Langfield-Smith, Solutions Manual for Company Accounting, Second Edition, Nelson, Melbourne, 1999. 498 pp.
- P.B. Jubb, I.A. Langfield-Smith and S.M. Haswell, Company Accounting, Third Edition, Nelson, Melbourne, 2002. 973 pp.
- P.B. Jubb, I.A. Langfield-Smith and S.M. Haswell, Solutions Manual for Company Accounting, Third Edition, Nelson, Melbourne, 2002. (CD ROM).
- P.B. Jubb, S.M Haswell and I.A. Langfield-Smith, Company Accounting, Fourth Edition Nelson, Melbourne, 2005.
- P.B. Jubb, S.M. Haswell and I.A. Langfield-Smith, Solutions Manual for Company Accounting, Fourth Edition, Nelson, Melbourne, 2005. (CD ROM)
- Load: MPhi Student Part Time
- Principal supervisor: Doctor Elaine Evans
- Associate supervisor: Professor M. Page
- Date of submission: 16/01/2015
- Thesis title: Sub-Prime Syndrome Pressures FASB and IASB
- Purpose: To study political aspects of accounting standard setting.
- Originality: This aspect of the global financial crisis has not been addressed by the literature before.
- Key Literature/theoretical perspective: Critical perspectives on accounting
- Design/methodology/approach: Historical narrative
- Findings: The thesis papers focus on the history of mark-to-market accounting during the global financial crisis from 2008 to 2010. Banks claimed that mark-to-market had caused or exacerbated the crisis. Those opposed to the banks (accounting professionals, standard setters, advocacy groups) claimed that mark-to-market gave appropriate valuations of financial businesses that had mismanaged their own investment risks. Despite these defenses, in October 2008 and April 2009 mark-to-market was severely downgraded by standard setters in the US and the International Accounting Standards Board. This expo presentation focuses on the use of level-3 assets by non-banking corporate during the financial crisis. While banks are known to have mal-used level 3 measurements to hide troubled assets, little research has been done on non-banking companies.
- Research limitations/implications: Implications for accounting standard policy
- Practical and social implications: Understanding of political activity
- Keywords: Standards, Accounting, Politics, Global, Crisis