David Heald is Emeritus Professor at the Adam Smith Business School, University of Glasgow. His research focuses on: fiscal transparency; public sector accounting reform; public expenditure management and control; public audit; and financing devolved governments. David is a member of the UK Treasury’s User and Preparer Advisory Group on government financial reporting and a member of the Scottish Government’s Advisory Group on Tax Strategy. In 2023 he chaired a working group of the Royal Society of Edinburgh which responded to the Scottish Government’s consultation on Council Tax.
