Tom Scott

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Associate Professor of Accounting

Phone: 09 921 9999 ext 5255

Email: thomas.scott(at)


  • Bachelor of Commerce, University of Otago
  • Master of Business, University of Otago
  • Doctor of Philosophy, University of Technology Sydney
  • CPA Australia


Tom Scott is an Associate Professor of Accounting at the Auckland University of Technology. He teaches courses focused on financial accounting standards, with a particular focus on understanding the effect of accounting choice on business information. His research focuses on examining the intended and unintended consequences of changes in accounting and auditing rules and the usefulness of accounting information. He has published in several academic journals such as Accounting and Finance, International Journal of Auditing, Journal of Contemporary Accounting & Economics, Australian Journal of Management among others, and his research has received best paper awards and local media attention.

Tom is currently on the Accounting and Finance Association of Australia and New Zealand (AFAANZ) board. He also serves as an associate editor for Accounting and Finance, is on the editorial board of the International Journal of Auditing and Pacific Accounting Review, and the organizing committee of QARNs which aims to develop early career researchers and facilitate quantitative accounting research in New Zealand and beyond. Tom also serves on the Australian Accounting Standards Board Disclosure Initiative Project Advisory Panel.

Research Areas:

Some current research interests:

  • The effects of (mis)regulation
  • Interpretation and enforcement of accounting standards
  • The functioning of the audit market and the usefulness of assurance
  • NZ Local Government accounting


  • Fahad, N., Ma, N. and Scott, T. 2020. The consequences of discount rate selection for defined benefit liabilities. Journal of Contemporary Accounting and Economics 16, 1-17.
  • Grosse, M., Ma, N. and Scott, T. 2020. Evidence on compensation consultant fees and CEO pay. Australian Journal of Management 45, 15-44.
  • Li, M., Ma, D., and Scott T. 2019. Knights and dames on the board of directors. Accounting Research Journal 32, 295-310.
  • Li, M., Liu, C., and Scott, T. 2019. Share pledges and firm value. Pacific-Basin Finance Journal 55, 192-205.
  • Bradbury, M., Hsiao P-C., and Scott, T. 2018, Summary annual reports: length, readability and content. Accounting and Finance (forthcoming).
  • Bradbury, M., Ma, D. and Scott, T. 2018. Explanations for not having an audit committee in a ‘comply or explain’ regime. Australian Accounting Review 29, 649-662.
  • Bradbury, M., and Scott, T. 2018, Do managers forecast asymmetric cost behaviour?. Australian Journal of Management 43, 538-554.
  • Grosse, M., Ma, N. and Scott, T. 2018. Interim reviews and the association between partner rotations and audit fees. International Journal of Auditing 22, 214-229.
  • Bradbury, M., Raftery, A. and Scott, T. 2018, Knowledge spillover from other assurance services. Journal of Contemporary Accounting and Economics 14, 52-64.
  • Grosse, M., Kean, S. and Scott, T. 2017. Shareholder say on pay and CEO compensation: three strikes and the board is out. Accounting and Finance 57, 701-725.
  • Ferguson, A. and Scott, T. 2016, The determinants and market reaction to Open Briefings: An investor relations option and evidence on the effectiveness of disclosure. Accounting and Finance 56, 803-843.
  • Feigin, A., Ferguson, A., Grosse, M. and Scott, T. 2016, Evidence on whether disclosure outlets are substitutes: purchased analyst research, investor presentations and Open Briefings. Accounting Research Journal 29, 274-291.
  • Higgins, S., Lont, D. and Scott T. 2016, Longer term audit costs of IFRS and the differential impact of implied auditor cost structures. Accounting and Finance 56, 165-203.
  • Bradbury, M. and Scott, T. 2015, The association between accounting and constituent response in political markets. Pacific Accounting Review 27, 394-410.
  • Douglas, E., Lont, D. and Scott, T. 2014, Finance company failure in New Zealand during 2006 2009: Predictable failures? Journal of Contemporary Accounting and Economics 10, 277-295.
  • Ferguson, A. and Scott, T. 2014, What if there were three? Audit pricing within the Big 4 and the PricewaterhouseCoopers’ premium in the Australian audit market. International Journal of Auditing 18, 57-67.
  • Crawford, L., Lont, D. and Scott, T. 2014, The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards. Accounting and Finance 54, 1093-1124.
  • Ferguson, A., Grosse, M., Kean, S. and Scott, T. 2011, Your Governance or Mine? Australian Accounting Review 21, 406-412.
  • Ferguson, A. and Scott, T. 2011, Market reactions to boutique resource firm investor presentations. Resources Policy 36, 330-338.