Brad Potter

Going Concern Uncertainty: What Do Firms Disclose?

Michael Bradbury, Neil Fargher, Brad Potter, Stephen Taylor

Journal article  |  2022  |  AUSTRALIAN ACCOUNTING REVIEW

We examine disclosure of going concern uncertainties by Australian companies. We begin by outlining the extant reporting framework..

Professional financial statement users' perceived value of carbon accounting disclosures and decision context

Paul Coram, Brad Potter, Naomi Soderstrom

Journal article  |  2022  |  MEDITARI ACCOUNTANCY RESEARCH

Purpose: This study aims to investigate how professional financial statement users use carbon accounting information in their deci..

The Horizons of Financial Reporting – Part 1 Preparer Perspectives

Michael Davern, Nikole Gyles, Dean Hanlon, Brad Potter, Ram Subramanian

Report  |  2022

Asbestos Contamination: Governance and Financial Reporting Issues in the Public, Private and Not-for-profit Sectors

Warren McGregor, Brad Potter, Naomi Soderstrom, Kevin Stevenson

Journal article  |  2021  |  AUSTRALIAN ACCOUNTING REVIEW

We explore implications of asbestos for the measurement and reporting of liabilities, assets and expenses by diverse entities. We ..

Robust water accounting: What is it?

L Lowe, T Etchells, R Nathan, B Potter, H Malano

Conference Proceedings  |  2020  |  30th Hydrology and Water Resources Symposium, HWRS 2006

Robust knowledge of stocks and flows are pivotal elements of effective resource management. Water accounts have historically been ..

Implementing AASB 15 revenue from contracts with customers: the preparer perspective

Michael Davern, Nikole Gyles, Brad Potter, Victor Yang

Journal article  |  2019  |  Accounting Research Journal

Purpose This study aims to examine the implementation of AASB 15 Revenue from Contracts with Customers to provide insight into pre..

Guest editorial - Research to inform accounting standard setting

Bryan Howieson, Brad Potter

Journal article  |  2019  |  Accounting Research Journal

An extensive literature exists exploring the perceived “gap” between the interests and priorities of the accounting academic and p..

Keeping it private: financial reporting by large proprietary companies in Australia

Brad Potter, Matthew Pinnuck, George Tanewski, Sue Wright

Journal article  |  2019  |  ACCOUNTING AND FINANCE

Since 2010, proprietary companies have had a choice of preparing three types of financial reports that vary in scope. We find that..

Financial Reporting Practices of For-Profit Entities Lodging Special Purpose Financial Statements

Bradley Potter, Neha Juneja, Meina Rose, George Tanewski

Report  |  2019

Enabling global accounting change: Epistemic communities and the creation of a ‘more business-like’ public sector

B Potter, S Newberry, M Christensen

Journal article  |  2019  |  Critical Perspectives On Accounting

This article provides an historical assessment of the workings of an epistemic community closely associated with the implementatio..