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Contributor Biographies

Peter Casson

Senior Lecturer, University of Southampton, UK
Peter CassonPeter Casson

Peter Casson is a senior lecturer in accounting at the School of Management of the University of Southampton. He graduated with BTech and PhD degrees in psychology from Brunel University and an MSc in occupational psychology from Birkbeck College, University of London. He is a fellow of the Institute of Chartered Accountants in England and Wales. After holding a number of research posts in psychology, he trained as a chartered accountant before starting an academic career in accounting. His research interests are mainly in accounting for financial instruments, stock option compensation, corporate governance, and company taxation.

Articles by this Author

  • Performance Reporting under IFRS
    by Peter Casson
    Financial statements prepared under International Financial Reporting Standards (IFRS) include a statement of comprehensive income which, together with associated notes, report a company’s performance for the accounting period. The International Accounting Standards Board (IASB), an independent body, sets the IFRS. The IASB took over responsibility for setting international accounting standards from the International Accounting Standards...
  • Employee Stock Options
    by Peter Casson
    Employee stock options are a component of the compensation package of many employees and executives. As well as providing a mechanism for linking pay with the performance of the company’s stock price, stock options can facilitate the recruitment and retention of employees. The effectiveness of stock option compensation derives from the basic characteristics of options and from particular features found in many employee stock options. This...

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