Research output per year
Research output per year
Personal profile
Personal information
Anna Gold is professor of auditing and Head of School of Accounting at the School of Business and Economics, Vrije Universiteit Amsterdam (VU). The also holds an adjunct professorship at Norwegian School of Economics (NHH). She is currently Deputy Senior Editor at Auditing: A Journal of Practice & Theory. She obtained her Ph.D. from the University of Amsterdam in 2004. She worked as an assistant professor at Rotterdam School of Management, Erasmus University for six years and has been at VU since 2011.
Research
Anna’s research interests are in the judgment and decision-making area, primarily applied to the field of auditing. Her research has focused on the impact of regulatory changes (e.g., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors and financial statement users. She also examines how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning. Her recent work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors' use of data analytics. Anna is currently Deputy Senior Editor at Auditing: A Journal of Practice and Theory (2023-2026) and former Editor at The Accounting Review (2020-2023).
Anna’s work utilizes primarily experimental but also archival, survey and qualitative research methods and her publications have appeared in journals such as The Accounting Review, Accounting Horizons, Auditing: A Journal of Practice and Theory, Journal of Business Ethics, and International Journal of Auditing.
Teaching
Anna teaches the courses "Accouting, Control & Society" and "Advanced Auditing" in the VU SBE MSc program "Accounting & Control," as well as PhD courses in Auditing and Experimental Methods. She also supervises MSc theses.
Ancillary activities
- NHH - Norwegian School of Economics | Bergen | Hoogleraar | 2016-08-02 - present
Ancillary activities are updated daily
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates
Gold, A., Kadous, K. & Leiby, J., Sept 2024, In: Accounting Review. 99, 5, p. 197-222 26 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open AccessFile7 Downloads (Pure) -
The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions
Detzen, D., Gold, A. & Wright, A., Sept 2024, In: Accounting Horizons. 38, 3, p. 35-42 8 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open AccessFile -
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 2—Reporting Environment and the Decision-Making Process
Geiger, M. A., Gold, A. & Wallage, P., Jun 2024, In: Accounting Horizons. 38, 2, p. 169-178 10 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open AccessFile16 Downloads (Pure) -
Practitioner Perspectives on Going Concern Opinion Research and Suggestions for Further Study: Part 1—Outcomes and Consequences
Geiger, M. A., Gold, A. & Wallage, P., Jun 2024, In: Accounting Horizons. 38, 2, p. 153-168 16 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open AccessFile16 Downloads (Pure) -
Foundation for Auditing Research Practice Note: An Unintended Consequence of Full Population Testing on Auditors’ Professional Skepticism
Li, X., Gold, A. & Brazel, J., 2024, Foundation for Auditing Research, (Practice Note).Research output: Working paper / Preprint › Working paper › Professional
Courses
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Thinking outside of the box: Engaging auditors' innovation mindset to improve auditors' fraud actions in a data-analytic environment
Anna Gold (Speaker)
23 Sept 2023Activity: Lecture / Presentation › Academic
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Auditing: A Journal of Practice and Theory (Journal)
Anna Gold (Associate editor)
2023 → 2026Activity: Peer review and Editorial work › Editorial work › Academic
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12th European Auditing Research Network Symposium
Anna Gold (Participant)
21 Sept 2023Activity: Participating in or organising an event › Conference › Academic
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Can Audit Committee Support Improve Auditors’ Application of Professional Skepticism?
Anna Gold (Speaker)
12 May 2022Activity: Lecture / Presentation › Academic
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“Worldwide Challenges Calling for Research in Auditing and Ethics”
Anna Gold (Speaker)
29 Jan 2021Activity: Lecture / Presentation › Academic
Prizes / Grants
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Best paper award at the 2021 EARNet symposium
Gold, Anna (Recipient), 11 Sept 2021
Prize / Grant: Prize › Academic
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Best Paper Award for paper presented at 2023 EARNet symposium
Gold, A. (Recipient), 23 Sept 2023
Prize / Grant: Prize › Academic
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Center for Audit Quality Research Grant (USD 45,750)
Gold, Anna (Recipient), Brazel, Joseph (Recipient) & Schaefer, Tammie (Recipient), 2018
Prize / Grant: Grant › Academic
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FAR PhD grant (2021-2024) (EUR 100.000)
Gold, A. (Recipient) & Li, X. (Recipient), 2021
Prize / Grant: Grant › Academic
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FAR Research grant (EUR 12.000)
Gold, A. (Recipient), Detzen, D. (Recipient), Geiger, M. (Recipient) & Wallage, P. (Recipient), 2022
Prize / Grant: Grant › Academic
Datasets
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Experimental dataset for paper: Do key audit matters impact financial reporting behavior?
Gold, A. (Creator), Heilmann, M. (Creator), Pott, C. (Creator) & Rematzki, J. (Creator), Vrije Universiteit Amsterdam, 2019
Dataset / Software: Dataset
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Replication Data for: EGKW Audit Committee Strength and Auditors' Risk Assessments: The Moderating Role of CEO Narcissism
Gold, A. (Contributor), Karaibrahimoglu, Y. (Contributor), Emanuels, J. (Contributor) & Wallage, P. (Contributor), DataverseNL, 1 Jan 2020
DOI: 10.34894/0a5xqh, https://doi.org/10.34894%2F0a5xqh
Dataset / Software: Dataset
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Qualitative data for: Walking the Talk? Managing Errors in the Audit Profession
Gold, A. (Creator), Detzen, D. (Creator), van Mourik, O. (Creator), Wallage, P. (Creator) & Wright, A. (Creator), Vrije Universiteit Amsterdam, 2022
Dataset / Software: Dataset