Anna Gold

Vrije Universiteit Amsterdam

Professor of Auditing

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

Norwegian School of Economics (NHH)

Helleveien 30

Bergen, NO-5045

Norway

SCHOLARLY PAPERS

11

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3,132

SSRN CITATIONS
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SSRN RANKINGS

Top 22,940

in Total Papers Citations

22

CROSSREF CITATIONS

21

Scholarly Papers (11)

1.

The Effect of Engagement and Review Partner Tenure and Rotation on Audit Quality: Evidence from Germany

Number of pages: 52 Posted: 22 Jul 2010 Last Revised: 29 Aug 2012
Vrije Universiteit Amsterdam, University of Muenster - Accounting Center, University of Muenster - Accounting Center and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 1,520 (15,551)
Citation 15

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Audit partner rotation, Audit partner tenure, Audit quality, Review partner

2.

Do Key Audit Matters Impact Financial Reporting Behavior?

Number of pages: 35 Posted: 30 Jul 2018
TU Dortmund University, Vrije Universiteit Amsterdam and TU Dortmund University
Downloads 1,007 (28,700)
Citation 14

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Key Audit Matters (KAM), Audit Regulation, Financial Reporting Behavior, Accountability Theory

3.

Error Management in Audit Firms: Error Climate, Type and Originator

Number of pages: 54 Posted: 11 Aug 2010 Last Revised: 20 Aug 2013
Vrije Universiteit Amsterdam, University of Potsdam and Queen's University - Smith School of Business
Downloads 443 (84,053)
Citation 11

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error discovery, working paper review, error reporting, error management, climate, audit quality

4.

Making Sense and Learning from Errors in the Auditing Environment

Number of pages: 68 Posted: 17 Jun 2019 Last Revised: 09 Feb 2021
Vrije Universiteit Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and Northeastern University - Accounting Group
Downloads 80 (383,545)

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auditor errors; learning from errors; sensemaking; error management; cognition; emotions; culture

5.

Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates

Number of pages: 54 Posted: 12 May 2020
Anna Gold, Kathryn Kadous and Justin Leiby
Vrije Universiteit Amsterdam, Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign
Downloads 79 (386,325)

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accounting estimates, status, specialists, advice, expertise, bias

6.

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

International Journal of Auditing, Vol. 16, Issue 3, pp. 286-307, 2012
Number of pages: 22 Posted: 11 Oct 2012
Vrije Universiteit Amsterdam, University of Potsdam and University of Muenster
Downloads 3 (781,008)
Citation 3
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Audit expectation gap, auditors, financial statement users, financial analysts, students, auditor's report, responsibility perceptions, reliability perceptions

7.

The Impact of Account-Level Inspection Risk On Audit Program Planning Judgments

Posted: 23 Oct 2020
Dominic Detzen, Anna Gold and Arnold Wright
VU University Amsterdam, Vrije Universiteit Amsterdam and Northeastern University - Accounting Group

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audit inspection risk, audit planning judgments, audit oversight, accountability theory

8.

Audit Firm Employee Job Satisfaction and Audit Quality: Evidence at the Big 4 Office Level

Posted: 24 Oct 2017 Last Revised: 25 Aug 2018
Anna Gold, Yu Flora Kuang, Gladys Lee and Bo Qin
Vrije Universiteit Amsterdam, The University of Melbourne, University of Melbourne and The University of Melbourne

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Job Satisfaction, Audit Quality, SEC Regulation

9.

Future Research Directions at the Intersection Between Cognitive Neuroscience Research and Auditors’ Professional Skepticism

Journal of Accounting Literature, Forthcoming
Posted: 04 Dec 2015 Last Revised: 09 Mar 2018
Carmen Olsen, Carmen Olsen and Anna Gold
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and LawWestern Norway University of Applied Sciences and Vrije Universiteit Amsterdam

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10.

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

Auditing: A Journal of Practice & Theory, 2018
Posted: 22 Aug 2014 Last Revised: 02 Nov 2017
Vrije Universiteit Amsterdam, University of Amsterdam Business School, VU University Amsterdam and Northeastern University - Accounting Group

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audit firm rotation; audit firm tendering; audit firm voluntary selection; audit committee appointment power; investment recommendations, corporate governance

11.

The Effect of the Strictness of Consultation Requirements on Fraud Consultation

Accounting Review, Vol. 87, No. 3, May 2012
Posted: 06 Mar 2011 Last Revised: 22 Aug 2014
Vrije Universiteit Amsterdam, University of Florida - Fisher School of Accounting and VU University Amsterdam

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audit standards, consultation requirement, consultation propensity, deadline pressure, fraud, fraud risk