Tom Scott

Auckland University of Technology

AUT City Campus

Private Bag 92006

Auckland, 1142

New Zealand

SCHOLARLY PAPERS

12

DOWNLOADS

668

SSRN CITATIONS
Rank 41,565

SSRN RANKINGS

Top 41,565

in Total Papers Citations

11

CROSSREF CITATIONS

6

Scholarly Papers (12)

1.

Do Managers Forecast Asymmetric Cost Behavior?

Number of pages: 32 Posted: 15 Apr 2014 Last Revised: 23 Jun 2017
Michael E. Bradbury and Tom Scott
Massey University and Auckland University of Technology
Downloads 375 (94,569)
Citation 4

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Cost stickiness; Cost behavior; Forecasts; Municipal, Local Government

2.

The Information Content of Going Concern Conclusions: Do Interim Reviews Provide an Early Warning?

Number of pages: 43 Posted: 22 Mar 2018
Matthew Grosse and Tom Scott
University of Technology Sydney (UTS) - School of Accounting and Auckland University of Technology
Downloads 110 (292,902)

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Auditing, Going Concern Opinions, Interim Reviews, Interim Assurance

3.

The Communication of Accounting Information in Summary Annual Reports

Number of pages: 33 Posted: 09 Mar 2018
Massey University, University of Auckland and Auckland University of Technology
Downloads 75 (372,580)
Citation 1

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summary annual reports, concise reports, information load, readability, local government

4.

The Association between Accounting Performance and Constituent Response in Political Markets

Number of pages: 32 Posted: 24 Jul 2014
Michael E. Bradbury and Tom Scott
Massey University and Auckland University of Technology
Downloads 67 (396,225)
Citation 3

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Local government elections, accountability, accrual accounting, planning, political markets

5.

The Consequences of Discount Rate Selection for Defined Benefit Liabilities

Number of pages: 37 Posted: 21 Nov 2019
Nafiz Fahad, Nelson Ma and Tom Scott
Auckland University of Technology (AUT), University of Technology Sydney (UTS) - School of Accounting and Auckland University of Technology
Downloads 39 (502,318)

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Discount rate; IAS 19; Pension Accounting; Audit Fees; Value Relevance

6.

Interim Reviews and the Association between Partner Rotations and Audit Fees

International Journal of Auditing, Vol. 22, Issue 2, pp. 214-229, 2018
Number of pages: 16 Posted: 22 Jun 2018
Matthew Grosse, Nelson Ma and Tom Scott
University of Technology Sydney (UTS) - School of Accounting, University of Technology Sydney (UTS) - School of Accounting and Auckland University of Technology
Downloads 1 (756,904)
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audit delay, Audit fees, auditor reviews, bargaining power, interim reports, interim reviews, partner rotation

7.

Longer Term Audit Costs of IFRS and the Differential Impact of Implied Auditor Cost Structures

Accounting & Finance, Vol. 56, Issue 1, pp. 165-203, 2016
Number of pages: 39 Posted: 03 Mar 2016
University of Otago, University of Otago - Department of Accountancy and Finance and Auckland University of Technology
Downloads 1 (756,904)
Citation 6
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Audit fees, International Financial Reporting Standards, Adoption timing, Cost structure, Marginal pricing

8.

Summary Annual Reports: Length, Readability and Content

Accounting & Finance, Vol. 60, Issue 3, pp. 2145-2165, 2020
Number of pages: 21 Posted: 06 Oct 2020
Massey University, affiliation not provided to SSRN and Auckland University of Technology
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Summary annual reports, Concise reports, Information load, Readability, Local government

9.

The Determinants and Market Reaction to Open Briefings: An Investor Relations Option and Evidence on the Effectiveness of Disclosure

Accounting & Finance, Vol. 56, Issue 3, pp. 803-843, 2016
Number of pages: 41 Posted: 02 Sep 2016
Andrew Ferguson and Tom Scott
Department of Accounting, UTS and Auckland University of Technology
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Voluntary disclosure, Investor relations, Information dissemination

10.

Your Governance or Mine?

Australian Accounting Review, 21, 406-417. (DOI: 10.1111/j.1835-2561.2011.00147.x)
Posted: 09 Aug 2013
Department of Accounting, UTS, University of Technology Sydney (UTS) - School of Accounting, University of Otago and Auckland University of Technology

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corporate governance, resource sector, extractive industries

What If There Were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market

International Journal of Auditing, Vol. 18, Issue 1, pp. 57-67, 2014
Number of pages: 11 Posted: 18 Feb 2014
Andrew Ferguson and Tom Scott
Department of Accounting, UTS and Auckland University of Technology
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Audit pricing, Big 3, market structure, cartel, brand names, PwC

What if there were Three? Audit Pricing within the Big 4 and the PricewaterhouseCoopers' Premium in the Australian Audit Market

International Journal of Auditing (DOI: 10.1111/ijau.12011)
Posted: 07 Aug 2013
Andrew Ferguson and Tom Scott
Department of Accounting, UTS and Auckland University of Technology

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Audit pricing, Big 3, market structure, cartel, brand names, PwC

The Effect of More Rules‐Based Guidance on Expense Disclosure Under International Financial Reporting Standards

Accounting & Finance, Vol. 54, Issue 4, pp. 1093-1124, 2014
Number of pages: 32 Posted: 18 Dec 2014
Lisa Crawford, David H. Lont and Tom Scott
University of Otago, University of Otago - Department of Accountancy and Finance and Auckland University of Technology
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Citation 1
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Disclosure, IFRS, Principles versus rules, Harmonization

The Effect of More Rules-Based Guidance on Expense Disclosure Under International Financial Reporting Standards

Accounting & Finance, DOI: 10.1111/acfi.12037
Posted: 03 Aug 2013 Last Revised: 07 Aug 2013
Lisa Crawford, David H. Lont and Tom Scott
University of Otago, University of Otago - Department of Accountancy and Finance and Auckland University of Technology

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disclosure, IFRS, principles versus rules, harmonization