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).


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. 


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

Last mutation Ancillary Activities: Amsterdam (2016-10-14)

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Research Output 2000 2017

The impact of auditor selection regime and audit committee appointment power on investment decisions

Gold, A. H., Klynsmit, P., Wallage, P. & Wright, A. 2015 Online: SSRN

Research output: ProfessionalWorking paper

Error management in audit firms: Error climate, type, and originator

Gold, A. H., Gronewold, U. & Salterio, S. E. 2014 In : The Accounting Review. 89, 1, p. 303-330

Research output: Scientific - peer-reviewArticle

Mandatory Audit Firm Rotation: A Review of Stakeholder Perspectives and Prior Research

Ewelt-Knauer, C., Gold, A. H. & Pott, C. 2013 In : Accounting in Europe. 10, 1, p. 27-41

Research output: Scientific - peer-reviewArticle