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The consequences of discount rate selection for defined benefit liabilities

Fahad, Nafiz; Ma, Nelson; Scott, Tom - In: Journal of contemporary accounting & economics 16 (2020) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10012298559

What if there were three? : audit pricing within the Big 4 and the PricewaterhauseCoopers' premium in the Australian Audit market

Ferguson, Andrew; Scott, Tom - In: International journal of auditing : IJA 18 (2014) 1, pp. 57-67

Persistent link: https://www.econbiz.de/10010338672

Longer term audit costs of IFRS and the differential impact of implied auditor cost structures

Higgins, Stephen; Lont, David; Scott, Tom - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 165-203

Persistent link: https://www.econbiz.de/10011563680

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

Ferguson, Andrew - 2013

This paper examines intra-Big 4 audit fee premiums in the Australian market. During the period examined (2002–2004), there is both Big 4 and intra-Big 4 market dominance. The three largest firms – the ‘Big 3' (Ernst & Young, KPMG and PricewaterhouseCoopers) – hold over 80 per cent of...

Persistent link: https://www.econbiz.de/10013078120

Discussion of "longer term audit costs of IFRS and the differential impact of implied auditor cost structures"

Fung, Simon Yu Kit - In: Accounting and finance : journal of the Accounting … 56 (2016) 1, pp. 205-215

Persistent link: https://www.econbiz.de/10011574226

Knowledge spillover from other assurance services

Bradbury, Michael E.; Raftery, Adrian E.; Scott, Tom - In: Journal of contemporary accounting & economics 14 (2018) 1, pp. 52-64

Persistent link: https://www.econbiz.de/10011855139

Disclosure of interim review reports : do interim going concern conclusions have information content?

Grosse, Matthew; Scott, Tom - In: Auditing : a journal of practice & theory 41 (2022) 3, pp. 121-147

Persistent link: https://www.econbiz.de/10014232942

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

Ferguson, Andrew; Scott, Tom - 2014

This paper examines intra‐Big 4 audit fee premiums in the Australian market. During the period examined (2002–2004), there is both Big 4 and intra‐Big 4 market dominance. The three largest firms – the ‘Big 3’ (Ernst & Young, KPMG and PricewaterhouseCoopers) – hold over 80 per cent...

Persistent link: https://www.econbiz.de/10014148507

Auditor's responses to changes in risk

Bradbury, Michael E.; Scott, Tom - In: International journal of auditing : IJA 26 (2022) 4, pp. 405-419

Persistent link: https://www.econbiz.de/10013415020

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (revised) audit evidence

Fu, Yi; Harding, Noel; Hay, David; Khan, Mohammad Jahanzeb - In: Accounting and finance 63 (2023) 4, pp. 4805-4812

Persistent link: https://www.econbiz.de/10014477203