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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, survey and qualitative research methods and her publications have appeared in a number of prestigious journals such as The Accounting Review, Accounting Horizons, Auditing: A Journal of Practice and TheoryJournal 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 Dive into the research topics where Anna Gold is active. These topic labels come from the works of this person. Together they form a unique fingerprint.

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Research Output 2000 2020

Do key audit matters impact financial reporting behavior?

Gold, A., Heilmann, M., Pott, C. & Rematzki, J., 11 Feb 2020, In : International Journal of Auditing.

Research output: Contribution to JournalArticleAcademicpeer-review

Financial reporting
Audit
Managers
Financial reporting quality
Auditors

A Synthesis of Research on Auditor Reporting on Going- Concern Uncertainty: An Update and Extension

Gold, A., Geiger, M. & Wallage, P., 2019, 168 p.

Research output: Book / ReportReportAcademic

Open Access

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, p. 5-14

Research output: Contribution to JournalArticleProfessional

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

Employees
Audit quality
Auditors
Audit firms
Job satisfaction

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

Activities 2004 2019

  • 11 Lecture / Presentation
  • 6 Editorial work
  • 2 Membership

Judgment Biases in Auditing

Anna Gold (Speaker)
29 Mar 2019

Activity: Lecture / PresentationProfessional

Learning from Errors: An Exploratory Study Among Dutch Auditors

A.H. Gold (Speaker)
30 Sep 2016

Activity: Lecture / PresentationAcademic

Member American Accounting Association (External organisation)

A.H. Gold (Member)
20162019

Activity: MembershipAcademic

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

Learning from Errors: An Exploratory Study Among Dutch Auditors

A.H. Gold (Speaker)
11 May 2016

Activity: Lecture / PresentationAcademic

Prizes

Center for Audit Quality Research Grant (USD 45,750)

Anna Gold (Recipient), Joseph Brazel (Recipient) & Tammie Schaefer (Recipient), 2018

PrizeAcademic

Professional skepticism
Audit committee
Audit quality
Auditors

Foundation for Auditing Research Grant (53.000)

Anna Gold (Recipient), Tina Carpenter (Recipient) & Margaret Christ (Recipient), 2019

PrizeAcademic

Innovation

Foundation for Auditing Research Grant (EUR 19,000)

Justin Leiby (Recipient), Anna Gold (Recipient) & Kathryn Kadous (Recipient), 2017

PrizeAcademic

Auditing
Audit

Foundation for Auditing Research Grant (EUR 39.000)

Anna Gold (Recipient), Joseph Brazel (Recipient) & Tammie Schaefer (Recipient), 2018

PrizeAcademic

Professional skepticism
Audit committee
Auditors
Auditing

Foundation for Auditing Research Grant (EUR 53.000)

Anna Gold (Recipient), Margaret Christ (Recipient) & Tina Carpenter (Recipient), 2019

PrizeAcademic

Innovation