School of Business and Economics

Our staff

Dr Andrew Higson BSc, PhD, Bradford; FCA, FRSA

Photo of Dr Andrew Higson

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.

In view of the criticisms that have been levelled at academic accounting research, his research philosophy can be characterised by what he has termed the three Rs of research: namely relevance, reliability and realism.  In September 2015 at the Ernst & Young International Research Symposium in London, he presented (along with co-author Rasha Kassem) a paper entitled: “Accounting Research: Relevance Lost”.

Four of Dr Higson's 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 theFinancial Times on a number of occasions. 

His external auditing and financial reporting research was brought together in his bookCorporate 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, October 2009, April 2014 and April 2016 he was a visiting lecturer at the University of Malta.  He was a visiting lecturer at the British University in Egypt in April 2011.

The combination of his professional experience plus his research training has enabled him to contribute to debates at the highest levels of the accountancy profession.  

Between 2005 and 2009 he was on the Editorial Board of The Icfai University Journal of Audit Practice (based in Hyderabad, India). 

He has been an external examiner on undergraduate / postgraduate degrees at six Universities (both in the UK and abroad).  He has been an external examiner for twenty-three PhD theses in the areas of external auditing and financial reporting.

Between 2001 and 2016 he was a member (Chair since 2007) of the Independent Remuneration Panel of Northwest Leicestershire District Council.

Between 1998 and 2002 he was a member of The Fraud Advisory Panel's research working party. 


Conferences attended:

26th Audit & Assurance Conference, Oxford University, 5-6 May 2016.

International Research Symposium, “The ‘Real’ Impact Factor: Accounting Research, Practice, and Users”, Ernst & Young, London, 9th September 2015.

BAFA South East Area Group Conference, London, 25th September 2014.

Joint Annual Conference of British Accounting and Finance Association (BAFA) Northern Area Group and Interdisciplinary Perspectives Special Interest Group, Nottingham Trent University, 9-10 September, 2013.

European Accounting Association Annual Meeting, Paris, 6-8 May 2013.

10th International Conference on Corporate Governance “Corporate Governance and Universal Acceptance: Taking Stock of Progress and Indicators of Future Trends”, University of Birmingham, 25th June 2012.

Recent publications:

Kassem, R. and Higson, A. (2016), “External Auditors and Corporate Corruption: Implications for External Audit Regulators” (with Rasha Kassem), Current Issues in Auditing, Vol.10, No.1, June, pp1-10.

Kassem, R. and Higson, A. (2015), “Combating Fraud: Is Egypt Ready? Insights from the Literature” (with Rasha Kassem). Journal of Emerging Trends in Economics and Management Sciences,Vol.6, No.5, pp.290-298.

Hall, T.W., Higson, A.W., Pierce, B.J., Price, K.H. and Skousen, C.J. (2013), “Haphazard Sampling: Selection Biases and the Estimation Consequences of these Biases”, Current Issues in Auditing, Vol.7, No.2, December, pp.16-22.

Higson, A. (2013), “The potential implications of the financial reporting expectations gap for the development of corporate governance”, International Journal of Disclosure and Governance, Vol.10 (3), pp.234-245.

Higson, A. (2013), “Critical Issue”, CA Magazine, April, pp.36-38.