Associate Professor Thomas Scott

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Deputy Head of Department




  • PhD, University of Technology Sydney
  • MBus, University of Otago
  • BCom, University of Otago


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, local media attention, and been presensted at IASB/AASB research forums.

Tom is currently President (NZ) of the Accounting and Finance Association of Australia and New Zealand (AFAANZ) and was AFAANZ conference co-chair (2019-2020). He also serves as an associate editor for Accounting and Finance, is on the editorial board of the Australian Accounting Review, 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 interests:

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

Research outputs:

Journal articles

  • Grosse, M., Ma, N., & Scott, T. (2020). Evidence on compensation consultant fees and CEO pay. Australian Journal of Management, 45(1). doi:10.1177/0312896219837999

  • Fahad, N., Ma, N., & Scott, T. (2020). The consequences of discount rate selection for defined benefit liabilities. Journal of Contemporary Accounting and Economics, 16(1). doi:10.1016/j.jcae.2020.100184

  • Bradbury, M. E., & Scott, T. (2020). What accounting standards were the cause of enforcement actions following IFRS adoption?. Accounting & Finance. doi:10.1111/acfi.12661

  • Li, M., Liu, C., & Scott, T. (2019). Share pledges and firm value. Pacific-Basin Finance Journal, 55, 192-205. doi:10.1016/j.pacfin.2019.04.001

  • Li, M., Ma, D., & Scott, T. (2019). Knights and dames on the board of directors. Accounting Research Journal, 00. doi:10.1108/arj-06-2017-0100

  • Grosse, M., Ma, N., & Scott, T. (2018). Interim reviews and the association between partner rotations and audit fees. International Journal of Auditing, 22(2). doi:10.1111/ijau.12116

  • Bradbury, M. E., Raftery, A., & Scott, T. (2018). Knowledge spillover from other assurance services. Journal of Contemporary Accounting and Economics, 14(1). doi:10.1016/j.jcae.2018.02.006

  • Bradbury, M. E., Ma, D., & Scott, T. (2018). Explanations for not having an audit committee in a 'comply or explain' regime. Australian Accounting Review, 29(4), 649-662. doi:10.1111/auar.12241

  • Bradbury, M. E., & Scott, T. (2018). Do managers forecast asymmetric cost behaviour?. Australian Journal of Management, 43(4), 538-554. doi:10.1177/0312896218773136

  • Bradbury, M. E., Hsiao, P. C. K., & Scott, T. (2018). Summary annual reports: Length, readability and content. Accounting and Finance. doi:10.1111/acfi.12370

  • Grosse, M., Kean, S., & Scott, T. (2017). Shareholder say on pay and CEO compensation: Three strikes and the board is out. Accounting and Finance, 57(3). doi:10.1111/acfi.12176

  • Feigin, A., Ferguson, A., Grosse, M., & Scott, T. (2016). Evidence on why firms use different disclosure outlets Purchased analyst research, investor presentations and Open Briefings. Accounting Research Journal, 29(3). doi:10.1108/ARJ-08-2014-0066

  • Higgins, S., Lont, D., & Scott, T. (2016). Longer term audit costs of IFRS and the differential impact of implied auditor cost structures. Accounting and Finance, 56(1). doi:10.1111/acfi.12190

  • Bradbury, M., & Scott, T. (2015). The association between accounting performance and constituent response in political markets. Pacific Accounting Review, 27(4). doi:10.1108/PAR-02-2014-0007

  • Ferguson, A., & Scott, T. (2014). The determinants and market reaction to Open Briefings: An investor relations option and evidence on the effectiveness of disclosure. Accounting and Finance, 56(3). doi:10.1111/acfi.12087

  • Crawford, L., Lont, D., & Scott, T. (2014). The effect of more rules-based guidance on expense disclosure under international financial reporting standards. Accounting and Finance, 54(4). doi:10.1111/acfi.12037

  • Douglas, E., Lont, D., & Scott, T. (2014). Finance company failure in New Zealand during 2006-2009: Predictable failures?. Journal of Contemporary Accounting and Economics, 10(3). doi:10.1016/j.jcae.2014.10.002

  • Ferguson, A., & 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(1). doi:10.1111/ijau.12011

  • Ferguson, A., Grosse, M., Kean, S., & Scott, T. (2011). Your Governance or Mine?. Australian Accounting Review, 21(4), 406-417. doi:10.1111/j.1835-2561.2011.00147.x

  • Ferguson, A., & Scott, T. (2011). Market reactions to Australian boutique resource investor presentations. Resources Policy, 36(4), 330-338. doi:10.1016/j.resourpol.2011.07.004

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