Tom Scott

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Associate Professor of Accounting

Phone: 09 921 9999 ext 5255



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


  • Bradbury, M., and Scott, T. 2018, S Do managers forecast asymmetric cost behaviour?. Australian Journal of Management (forthcoming). [ABDC Rank = A]
  • Bradbury, M., Hsiao P-C., and Scott, T. 2018, Summary annual reports: length, readability and content. Accounting and Finance (forthcoming). [ABDC Rank = A]
  • Bradbury, M., Ma, D. and Scott, T. 2018. Explanations for not having an audit committee in a ‘comply or explain’ regime. Australian Accounting Review (forthcoming). [ABDC Rank = B]
  • 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. [ABDC Rank = A]
  • Bradbury, M., Raftery, A. and Scott, T. 2018, Knowledge spillover from other assurance services. Journal of Contemporary Accounting and Economics 14, 52-64. [ABDC Rank = A
  • 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. [ABDC Rank = A]
  • 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. [ABDC Rank = A]
  • 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. [ABDC Rank = B]
  • 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. [ABDC Rank = A]
  • Bradbury, M. and Scott, T. 2015, The association between accounting and constituent response in political markets. Pacific Accounting Review 27, 394-410. [ABDC Rank = B]
  • 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. [ABDC Rank = A]
  • 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. [ABDC Rank = A]
  • 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. [ABDC Rank = A]
  • Ferguson, A., Grosse, M., Kean, S. and Scott, T. 2011, Your Governance or Mine? Australian Accounting Review 21, 406-412. [ABDC Rank = B]
  • Ferguson, A. and Scott, T. 2011, Market reactions to boutique resource firm investor presentations. Resources Policy 36, 330-338. [ABDC Rank = B]