Santhosh Abraham, PhD

Santhosh Abraham is the Faculty Program Director for Accounting and Finance in the School of Santhosh-Abraham.jpgBusiness & Technology at Excelsior College. Before joining Excelsior College in September 2015, he was at Heriot-Watt University in Edinburgh, Scotland where he worked as an Associate Professor in the department of Accounting, Economics and Finance. Dr. Abraham brings a wealth of knowledge and expertise in the field of accounting and finance. He has more than 15-years of experience in higher education and has worked internationally in Scotland, England, Thailand, and Dubai. Dr. Abraham has also worked on consultancy projects in corporate finance and valuations.


  • Risk Reporting
  • Investor Relations
  • Financial Statement Analysis
  • Corporate Governance
  • Earnings Management
  • Narrative Reporting


  • Doctorate of Finance, University of Exeter (UK), July 2008
  • Chartered Financial Analyst (CFA), January 2005
  • Post Graduate Certificate in Academic Practice, Heriot-Watt University (UK), 2012
  • Master of Financial Management, School of Business and Economics, University of Exeter (UK), 2000
  • Bachelor of Science in Business Administration, Magna Cum Laude,  Assumption University, Bangkok (Thailand), March 1998

Memberships and Affiliations

  • Chartered Financial Analyst Institute, Charlottesville, United States
  • CFA Society of the UK, London
  • Fellow of the Higher Education Academy, York, UK

Selected Publications

  • Abraham, S and Bamber, M. (2016) Earnings Release Q&A: Under Surveillance (Presented at the FRBC Conference, Bristol July 2014 and at the European Accounting Association Conference 2015). Revise and Resubmit Accounting Organizations and Society [Peer Reviewed Publication]
  • Abraham, S., Marston, C and Jones, E. (2015) The effect of Clause 49 on financial reporting practices in India: An empirical investigation. Journal of Applied Accounting Research. [Peer Reviewed Publication]
  • Abraham, S. and Shrives, P.  (2014) Improving the relevance of risk factor disclosure in corporate annual reports: The British Accounting Review. 46, pp:96-107. [Peer Reviewed Publication]

Selected Presentations

  • Risk Reporting Disclosure: Assessing the progress of the Literature. Invited speaker at the European Risk Research Network (ERRN) one-day seminar, London, September 2011 (with P.Shrives)

Selected Awards and Nominations

  • Nominated for the Heriot-Watt Student Teaching Oscar Award, May 2011 & May 2015 (An award based on voting by students for their best lecturer)
  • Spirit of Heriot-Watt Award for work on Internationalisation, November 2013