Dr Andrew Higson
- http://www-staff.lboro.ac.uk/~msawh/
- Recent criticisms of financial reporting may stem from a financial reporting expectations gap - comprising an audit expectations gap and a financial statements expectations gap.
Journal of Forensic Accounting (JFA)
- http://edwardspub.com/journals/JFA/
- An independent international forum publishing significant research on the models and methodologies of investigative and forensic accounting, seeking to establish a balance between theoretical and empirical studies; strives to foster practitioner-academic collaboration.