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Personal profile

Personal information

Anna Gold 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 is currently professor at the Vrije Universiteit Amsterdam (Department of Accountancy / Amsterdam Research Center in Accounting).

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., the introduction of a requirement to consult about fraud, the recently implemented audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors and financial statement users. Her recent work focuses on how auditors and audit firms handle errors and whether varying the error management climate affects auditors’ error reporting willingness and audit firm learning.

Anna’s work utilizes primarily experimental but also archival and qualitative research methods and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Anna has excellent connections with the Dutch audit professional body and audit firms in the Netherlands, which have allowed her access to participants for experiments and interviews in the past. 

Teaching

Anna teaches Auditing at the BSc and MSc level, as well as PhD courses in Auditing and Experimental Methods.

Ancillary activities

  • NHH - Norwegian School of Economics | Bergen | Adjunct Professor | 2016-08-02 - present

Ancillary activities are updated daily

Fingerprint Fingerprint is based on mining the text of the person's scientific documents to create an index of weighted terms, which defines the key subjects of each individual researcher.

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Research Output 2000 2019

The consequences of disclosing key audit matters (KAMs): A review of the academic literature

Gold, A. H. & Heilmann, M., 11 Mar 2019, In : Maandblad voor accountancy en bedrijfseconomie. 93, 1

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
Auditors
Audit
Disclosure
Academic research
Professional judgment

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

Gold, A. H., Kuang, Y. F., Lee, G. & Qin, B., 12 Jan 2018.

Research output: Contribution to ConferenceAbstractAcademic

Audit quality
Job satisfaction
Auditors
Audit firms
Employees

Future research directions at the intersection between cognitive neuroscience research and auditors’ professional skepticism

Olsen, C. & Gold, A., 2018, In : Journal of Accounting Literature. 41, p. 127-141 15 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Professional skepticism
Research directions
Auditors
Neuroscience
Fraud detection

The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

Gold, A. H., Klynsmit, P., Wallage, P. & Wright, A., 1 Feb 2018, In : Auditing: A Journal of Practice and Theory. 37, 1, p. 69-87 29 p.

Research output: Contribution to JournalArticleAcademicpeer-review

Selection process
Audit committee
Auditors
Tendering
Financial crisis

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

Gold, A. H., Kuang, Y. F., Lee, G. & Qin, B., 30 Sep 2017, 9th European Auditing Research Network Symposium (EARNet): Leuven, Belgium.

Research output: Chapter in Book / Report / Conference proceedingConference contributionAcademicpeer-review

Audit quality
Job satisfaction
Auditors
Audit firms
Employees

Activities 2004 2016

  • 10 Lecture / Presentation
  • 5 Editorial work
  • 2 Membership

Learning from Errors: An Exploratory Study Among Dutch Auditors

A.H. Gold (Speaker)
11 May 2016

Activity: Lecture / PresentationAcademic

Learning from Errors: An Exploratory Study Among Dutch Auditors

A.H. Gold (Speaker)
30 Sep 2016

Activity: Lecture / PresentationAcademic

The behavioral impact of technological developments on the audit process

Anna Gold (Speaker)
16 Nov 2016

Activity: Lecture / PresentationAcademic

Learning from Errors: An Exploratory Study Among Dutch Auditors

Anna Gold (Speaker), O. van Mourik (Speaker), P. Wallage (Speaker), C. van Dyck (Speaker)
30 Sep 2016

Activity: Lecture / PresentationAcademic

Member American Accounting Association (External organisation)

A.H. Gold (Member)
2016

Activity: MembershipAcademic

Prizes

Foundation for Auditing Research Grant (EUR 19,000)

Justin Leiby (Recipient), A.H. Gold (Recipient) & Kathryn Kadous (Recipient), 2017

PrizeAcademic

Audit
Auditing

Foundation for Auditing Research Grant (EUR 7,000)

A.H. Gold (Recipient), D. Downey (Recipient) & A. Trotman (Recipient), 2016

PrizeAcademic

Auditing
Audit
Audit evidence
Communication

Foundation for Auditing Research Grant (EUR 8,000)

Marshall Geiger (Recipient), A.H. Gold (Recipient) & P. Wallage (Recipient), 2017

PrizeAcademic

Going concern opinion
Auditing
Research synthesis
Audit

Research grant from IAASB, ICAS, and IAAER

A.H. Gold (Recipient), D. Downey (Recipient) & A. Trotman (Recipient), 2016

PrizeAcademic

Research grant from NBA (25.000 euro)

A.H. Gold (Recipient), P. Wallage (Recipient) & C. van Dyck (Recipient), 2014

PrizeAcademic