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Research Output 2000 2019

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Article
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
2018

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
2017

FAR Research Project: What do we know about group audits

Hanes Downey, D. & Gold, A. H., Sep 2017, In : Maandblad voor accountancy en bedrijfseconomie. 91, 9/10, p. 289-295

Research output: Contribution to JournalArticleAcademicpeer-review

audit
research project
Group
studies (academic)
communication
2014

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: Contribution to JournalArticleAcademicpeer-review

Climate
Audit firms
Audit
Peers
Staff
2013

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: Contribution to JournalArticleAcademicpeer-review

Stakeholders
Audit firms
Audit quality
Auditor independence
European Parliament

Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type

Gold, A. H., Gronewold, U. & Salterio, S. E., 2013, In : Journal of Business Ethics. 117, 1, p. 189-208

Research output: Contribution to JournalArticleAcademicpeer-review

climate
management
Climate
employee
everyday life

Rotation von Prüfungsgesellschaften - Internationale Bestandsaufnahme und empirische Befunde

Ewelt-Knauer, C., Gold, A. H. & Pott, C., 2013, In : WPg. Die Wirtschaftsprüfung. 66, 3, p. 125-133

Research output: Contribution to JournalArticleProfessional

Verplichte roulatie van accountantskantoren: een benadering vanuit praktisch empirisch en theoretisch perspectief

Gold, A. H., Ewelt-Knauer, C. & Pott, C., 2013, In : Maandblad voor accountancy en bedrijfseconomie. 11

Research output: Contribution to JournalArticleAcademicpeer-review

2012

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

Gold, A. H., Knechel, W. R. & Wallage, P., 2012, In : The Accounting Review. 87, 3, p. 925-949

Research output: Contribution to JournalArticleAcademicpeer-review

Fraud
Propensity
Auditors
Experiment
Incentives

The ISA 700 Auditor’s Report and the Audit Expectation Gap – Do Additional Explanations Matter?

Gold, A. H., Pott, C. & Gronewold, U., 2012, In : International Journal of Auditing. 16, 3, p. 286-307

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
Auditors
Expectations gap
Audit
Financial statements
Responsibility
2010

A field experiment comparing the outcomes of three fraud brainstorming procedures: Nominal group, round robin, and open discussions (Retracted)

Gold, A. H. & Hunton, J., 2010, In : The Accounting Review. 85, 3, p. 911-935

Research output: Contribution to JournalArticleAcademicpeer-review

File

Strategies for improving systems development project success

Gold, A. H., Gray, G. L., Jones, C. G. & Miller, D. W., 2010, In : Issues in Information Systems. 11, 1, p. 164-173

Research output: Contribution to JournalArticleAcademicpeer-review

Open Access
File
2009

The impact of client and auditor gender on auditors' judgments (retracted)

Gold, A. H., Hunton, J. & Gomaa, M., 2009, In : Accounting Horizons. 23, 1, p. 1-18

Research output: Contribution to JournalArticleAcademicpeer-review

2005

Client inquiry via electronic communication media: Does the medium matter?

Gold, A. H. & Hunton, J., 2005, In : Advances in Accounting Behavioral Research. 8, p. 87-112

Research output: Contribution to JournalArticleAcademicpeer-review

Medium kleurt oordeelsvorming accountant

Gold, A. H., 2005, In : Management Control & Accounting. 9, 2, p. 24-28

Research output: Contribution to JournalArticleProfessional

2004

What is it like to do an Information Systems PhD in Europe? Diversity in the practice of IS research

Gold, A. H., Whitley, E. A., Sieber, S., Caliz, C., Darking, M., Frigerio, C., Jacussi, E. & Rill, M., 2004, In : Communications of the Association for Information Systems. 13, p. 317-335

Research output: Contribution to JournalArticleAcademicpeer-review

2003

Consumer trust in electronic channels: The impact of electronic commerce assurance on consumers' purchasing likelihood and risk perceptions

Gold, A. H., Wallage, P. & Christiaanse, E., 2003, In : E-Service Journal. 2, 2, p. 46-67

Research output: Contribution to JournalArticleAcademicpeer-review

Matching electronic communication media and audit tasks

Gold, A. H., Hunton, J. & Benford, T. L., 2003, In : International Journal of Accounting Information Systems. 4, 1, p. 27-55

Research output: Contribution to JournalArticleAcademicpeer-review

2000

De rol van vertrouwen en bezegelingsdiensten in elektronische verkoopkanalen

Gold, A. H., Wallage, P. & Christiaanse, E., 2000, In : TBA (Tijdschrift voor Bedrijfsadministratie). 1237

Research output: Contribution to JournalArticleAcademicpeer-review