Andrew Higson
Andrew Higson is a lecturer in accounting and financial management at the Business School, Loughborough University. After qualifying as a chartered accountant, he studied for a PhD. Dr Higson’s research has covered a wide range of topics, including accounting theory, the conceptual framework of financial reporting, the expectations gap in financial statements, external auditing, and fraud. He is on the editorial board of the Icfai University Journal of Audit Practice, which is based in Hyderabad, India.

