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Department of Accounting and Corporate Governance

The comparability of accounting earnings over time

Brad Potter Research Seminar
  • Topic: The comparability of accounting earnings over time
  • Speaker: Brad Potter (University of Melbourne)
  • Venue:
  • Time:


Brad is an Associate Professor in accounting, joining the Department in July 2003. His publications cover a range of topics in financial accounting, including the recording and reporting of information about scarce natural resources and the information content of traditional accounting and reporting techniques applied in ‘non-traditional’ settings such as governments, not-for-profit entities and AFL clubs.

Brad was part of a small team that developed the National Water Accounting Conceptual Framework which guides the development of water reporting in Australia. (collaborating partners: CPA Australia; ICAA; funding from ARC)

Other projects include the development of a carbon accounting model for the Royal Botanic Gardens and associated examination of the reporting of this information to: (i) meet compliance requirements; and (ii) be most useful for decisions made by diverse stakeholders.

Other projects currently in progress or under development include: (i) an examination of the reporting practices of small to medium entities in Australia (funded by the Australian Accounting Standards Board); and (ii) an examination of the association between social investment and core business by entities globally.

Download the paper: The comparability of accounting earnings over time (PDF file)


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