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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

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

The effect of more rules-based guidance on expense disclosure under International Financial Reporting Standards

Crawford, Lisa; Lont, David; Scott, Tom - In: Accounting and finance : journal of the Accounting … 54 (2014) 4, pp. 1093-1124

Persistent link: https://www.econbiz.de/10010471804

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

The Effect of More Rules-Based Guidance on Expense Disclosure Under International Financial Reporting Standards

Crawford, Lisa - 2013

International Financial Reporting Standards (IFRS) are often described as principles-based; however, we show that IFRS and Australian pre-IFRS expense-related standards are more rules-based than pre-IFRS expense disclosure in New Zealand. Thus, we examine expense disclosure in New Zealand and...

Persistent link: https://www.econbiz.de/10013078236

The use and usefulness of equity accounting

Bradbury, Michael E.; Mehnaz, Laura; Scott, Tom - In: Accounting and finance 62 (2022), pp. 1957-1981

Persistent link: https://www.econbiz.de/10013188065