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Home > Contributor Biographies > Andrew Higson

Contributor Biographies

Andrew Higson

Lecturer, Loughborough University, UK
Andrew HigsonAndrew 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.


Articles by this Author

  • Effective Financial Reporting and Auditing: Importance and Limitations
    by Andrew Higson
    The major problem with financial reporting is that people with limited financial knowledge can look at a set of accounts and, by attempting to interpret the numbers, feel that they understand what is happening in an organization. While in simpler times this may have been true, the scale and complexity of modern business, together with the limitations of what can be portrayed in financial statements, means that today’s statements may have the...

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