School staff
Dr Andrew Higson BSc, PhD, Bradford; FCA, FRSA
Lecturer in Accounting and Financial Management
Tutor on the Accounting and Financial Management degree
After qualifying as a member of the Institute of Chartered Accountants in England and Wales (ICAEW) in 1983, and then undertaking an ESRC funded PhD, Dr Higson became a lecturer in accounting at Loughborough University in 1986.
Four of his research papers/articles were cited in the literature survey for the Department of Trade and Industry’s Company Law Review in July 1999. His concern about the emphasis on the decision usefulness of the financial statements appears to have been endorsed in the Company Law Review’s final report issued in 2001.
In 2002 his study, Indications of Fraud in SMEs, was endorsed by the Minister for Small Business at the Department of Trade and Industry. His work has been mentioned in the Financial Times on a number of occasions.
His external auditing and financial reporting research was brought together in his book Corporate Financial Reporting: Theory & Practice (London: Sage Publications, 2003). This book has had favourable academic reviews including in the British Accounting Review (vol.36, no.2, June 2004, p.23): “It examines the conceptual issues underlying financial reporting… and forces the reader to take a critical view of accounting theory and to question some of the ‘accepted wisdom’ on the objectives and limitations of financial reporting.” A recent article questions whether corporate governance is in fact a modern fantasy (International Accountant, No.52, April/May 2010, pp.16-17).
In the Summer of 1999 he was an Academic Visitor at Massey University, New Zealand. He was a Visiting Fellow at Victoria University of Wellington, New Zealand, during the Summer of 2002. In November 2003 and October 2009 he was a visiting lecturer at the University of Malta.
Between 1998 and 2002 he was a member of The Fraud Advisory Panel's research working party. Between 2005 and 2009 he was on the Editorial Board of The Icfai University Journal of Audit Practice (based in Hyderabad, India).
Dr Higson is currently an external examiner in the Department of Accounting at the University of Malta. He has been an external examiner for fourteen PhD theses in the areas of external auditing and financial reporting.
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