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Explanations for Not Having an Audit Committee in a ‘Comply or Explain’ Regime

Bradbury, Michael E.; Ma, Diandian; Scott, Tom - In: Australian Accounting Review (2018)

Persistent link: https://www.econbiz.de/10012088042

Interim reviews and the association between partner rotations and audit fees

Grosse, Matthew; Ma, Nelson; Scott, Tom - In: International Journal of Auditing 22 (2018) 2, pp. 214-229

Persistent link: https://www.econbiz.de/10012090630

Knights and dames on the board of directors

Li, Michelle; Ma, Diandian; Scott, Tom - In: Accounting Research Journal 32 (2019) 2, pp. 295-310

Purpose: New Zealand reintroduced titular honours (i.e. knighthoods and damehoods) in 2009. We document the prevalence of knights and dames on the board of directors. Design/methodology/approach: We use a probit regression to investigate what firm characteristics are significantly associated...

Persistent link: https://www.econbiz.de/10012066007

The use and usefulness of equity accounting

Bradbury, Michael E.; Mehnaz, Laura; Scott, Tom - In: Accounting & Finance 62 (2021) S1, pp. 1957-1981

Persistent link: https://www.econbiz.de/10012634175

Is voluntary International Integrated Reporting Framework adoption a step on the sustainability road and does adoption matter to capital markets?

Hsiao, Pei-Chi Kelly; de Villiers, Charl; Scott, Tom - In: Meditari Accountancy Research 30 (2021) 3, pp. 786-818

Purpose: This paper aims to examine the type of firms that voluntarily adopt the International Integrated Reporting Framework (IIRF) and how markets respond to voluntary IIRF adherence. Design/methodology/approach: Analysis of a matched global sample of listed firms that voluntarily adopt the...

Persistent link: https://www.econbiz.de/10013471736

Summary annual reports : length, readability and content

Bradbury, Michael E.; Hsiao, Pei___Chi Kelly; Scott, Tom - In: Accounting & Finance 60 (2018) 3, pp. 2145-2165

Persistent link: https://www.econbiz.de/10012087345

What accounting standards were the cause of enforcement actions following IFRS adoption?

Bradbury, Michael E.; Scott, Tom - In: Accounting & Finance 61 (2020) S1, pp. 2247-2268

Persistent link: https://www.econbiz.de/10012280937

The Effect of Capitalising Operating Leases On Charities

Fahad, Nafiz; Scott, Tom - In: Australian Accounting Review 32 (2021) 1, pp. 141-148

Persistent link: https://www.econbiz.de/10012809283

Non‐GAAP Earnings Disclosure Trends in New Zealand

Carvajal, Mariela; Lont, David H.; Scott, Tom - In: Australian Accounting Review 32 (2021) 1, pp. 19-35

Persistent link: https://www.econbiz.de/10012809285