Personal profile
Personal information
Anna Gold is Professor of Auditing at the School of Business and Economics, Vrije Universiteit Amsterdam (VU) and Academic Director of the Foundation for Auditing Research (FAR). She 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 focuses on judgment and decision-making in auditing; in particular, how regulatory changes, auditor error management, specialist advice, auditor-audit-committee communication, AI and data analytics influence audit quality and auditors’ behavior. Her work combines experimental and qualitative methods. In 2025, she became Academic Director of the Foundation for Auditing Research (FAR), a unique bridge between academic research and audit practice forming evidence-based insights to sustainably improve audit quality. Anna is committed to translating research into practice, equipping auditors, regulators, and educators with insights that improve decision-making, professional scepticism and audit firm learning.
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 publications have appeared in journals such as The Accounting Review, Journal of Accounting Research, 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
- Foundation for Auditing Research | Breukelen | Directeur | 2025-09-01 - 2030-08-31
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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SDG 16 Peace, Justice and Strong Institutions
Fingerprint
- 1 Similar Profiles
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Inheriting Versus Developing Data Analytic Tests and Auditors’ Professional Skepticism
Li, X., Brazel, J., Gold, A. & Leiby, J., May 2026, In: Journal of Accounting Research. 64, 2, p. 885-922 38 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open Access -
When Is an Audit “Good Enough”? Professional Ambiguity and Strategic Sensemaking During an Audit Oversight Inspection
Groot, W., Detzen, D. & Gold, A., 19 Mar 2026, (E-pub ahead of print) In: Contemporary Accounting Research. 26 p.Research output: Contribution to Journal › Article › Academic › peer-review
Open Access -
Challenges in Global Group Audits: Evidence from Component Audit Leaders
Gold, A. & Trotman, A. J., 2026, (Accepted/In press) In: Accounting Horizons. 40, 1, p. 37-47Research output: Contribution to Journal › Article › Academic › peer-review
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Accountants, accountantsorganisaties en ondernemingen in het tijdperk van toezicht: Liber amicorum voor Prof. dr. Philip Wallage RA
Translated title of the contribution :Auditors, accounting firms, and organizations in the era of oversight Research output: Book / Report › Book (Editorship) › Professional
File1263 Downloads (Pure) -
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 AccessFile107 Downloads (Pure)
Courses
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De mens in de data: Wat AI betekent voor het oordeel en het vakmanschap van de accountant
Gold, A. (Speaker)
15 Dec 2025Activity: Lecture / Presentation › Professional
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EARNet Symposium
Gold, A. (Participant)
11 Sept 2025Activity: Participating in or organising an event › Conference › Academic
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Presentation of "“Sent from Mobile”: The Influence of Communication Device and Psychological Distance on Professional Skepticism-Enhancing Advice"
Gold, A. (Speaker)
13 Sept 2025Activity: Lecture / Presentation › Academic
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Next level: AI agents in de accountancy
Gold, A. (Speaker)
25 Nov 2025Activity: Lecture / Presentation › Professional
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Thinking outside of the box: Engaging auditors' innovation mindset to improve auditors' fraud actions in a data-analytic environment
Gold, A. (Speaker)
23 Sept 2023Activity: Lecture / Presentation › Academic
Prizes / Grants
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Best paper award at the 2021 EARNet symposium
Gold, A. (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, A. (Recipient), Brazel, J. (Recipient) & Schaefer, T. (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