Anna Gold

Vrije Universiteit Amsterdam

Professor of Auditing

De Boelelaan 1105

Amsterdam, 1081HV

Netherlands

  • Vrije Universiteit Amsterdam

    • Email
    • Tel: +31 20 598 25 92
SCHOLARLY PAPERS

11

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31

CROSSREF CITATIONS

12

Scholarly Papers (11)

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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
Anna Gold, Friederike Lindscheid, Christiane Pott, Christoph Watrin and Christoph Watrin
Vrije Universiteit Amsterdam, University of Münster - Accounting Center, University of Münster - Accounting Center and University of Muenster - Accounting CenterUniversity of Muenster - Accounting Center
Downloads 1,727 (19,921)
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
Johanna Klueber, Anna Gold and Christiane Pott
Technical University of Dortmund, Vrije Universiteit Amsterdam and Technical University of Dortmund
Downloads 1,678 (20,855)
Citation 25

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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
Anna Gold, Ulfert Gronewold and Steven Salterio
Vrije Universiteit Amsterdam, University of Potsdam and Queen's University - Smith School of Business
Downloads 526 (103,172)
Citation 9

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

4.

How do Audit Committees Support Audit Engagement Teams and Encourage Professional Skepticism? A Survey and Experimental Evidence

Number of pages: 55 Posted: 10 Jan 2022 Last Revised: 26 Mar 2024
Joseph F. Brazel, Anna Gold, Justin Leiby and Tammie Rech Schaefer
North Carolina State University - Poole College of Management - Department of Accounting, Vrije Universiteit Amsterdam, University of Illinois at Urbana-Champaign and University of Missouri at Kansas City
Downloads 286 (204,849)
Citation 2

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audit committee, social support, fraud red flag, management attitude, auditor professional skepticism

5.

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

Gold, A., K. Kadous, and J. Leiby. 2024. Does Status Equal Substance? The Effects of Specialist Social Status on Auditor Assessments of Complex Estimates. The Accounting Review, forthcoming.
Number of pages: 56 Posted: 12 May 2020 Last Revised: 01 Feb 2024
Anna Gold, Kathryn Kadous and Justin Leiby
Vrije Universiteit Amsterdam, Emory University - Goizueta Business School and University of Illinois at Urbana-Champaign
Downloads 224 (260,850)

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Status, Auditing Complex Estimates, Specialists, Advice

6.

Thinking Outside of the Box: Engaging Auditors’ Innovation Mindset to Improve Auditors’ Fraud Procedures

Number of pages: 43 Posted: 02 Jan 2023 Last Revised: 03 Apr 2024
Sara Bibler, Tina Carpenter, Margaret H. Christ and Anna Gold
VU University Amsterdam - Department of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - Terry College of Business and Vrije Universiteit Amsterdam
Downloads 207 (280,666)
Citation 1

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innovation mindset; fraud detection; auditor judgment; goals; creativity; cognitive flexibility

7.

Walking the Talk? Managing Errors in the Audit Profession

Downloads 152 (368,201)

Walking the Talk? Managing Errors in the Audit Profession

Contemporary Accounting Research, Forthcoming
Number of pages: 61 Posted: 17 Jun 2019 Last Revised: 29 Apr 2022
Anna Gold, Dominic Detzen, Oscar van Mourik, Philip Wallage and Arnold Wright
Vrije Universiteit Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and Northeastern University - Accounting Group
Downloads 152 (368,412)

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error management; learning from errors; legitimacy; psychodynamics of work; audit profession

Walking the Talk? Managing Errors in the Audit Profession

Contemporary Accounting Research, Forthcoming
Posted: 01 Jun 2022
Anna Gold, Dominic Detzen, Oscar van Mourik, Philip Wallage and arnold wright
Vrije Universiteit Amsterdam, VU University Amsterdam, Vrije Universiteit Amsterdam, VU University Amsterdam and University of Central Florida

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error management, learning from errors, legitimacy, psychodynamics of work, audit profession

8.

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

Detzen, D,. A. Gold, and A. Wright. 2024. The Impact of Account-Level Inspection Risk on Audit Program Planning Decisions. Accounting Horizons 38 (2): 1-8.
Posted: 23 Oct 2020 Last Revised: 31 Aug 2023
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 risk model, audit planning judgments, audit oversight

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
NHH Norwegian School of Economics - 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
Anna Gold, Patrick Klynsmit, Philip Wallage and Arnold Wright
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
Anna Gold, Warren Robert Knechel and Philip Wallage
Vrije Universiteit Amsterdam, University of Auckland Business School and VU University Amsterdam

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