FAR Masterclass on 29 March 2019, 1.30-3.30 p.m. at Nyenrode Business Universiteit in Breukelen about “Judgment biases in auditing” by Anna Gold, professor at the Vrije Universiteit Amsterdam.
Departing from psychological theories, we discussed several judgment biases, how they apply to auditor judgments, and what we know from research about these biases. We discussed applications in various steps of the audit process, where professional judgment plays a role. The FAR Masterclass was especially of interest to research fellows in auditing and research interested audit practitioners.
To read the full report on this masterclass, click here
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Date:
29 March 2019 -
Location:
Nyenrode Business Universiteit
Ridderzaal (Nyenrode Castle)
Straatweg 25
3621 BG Breukelen, The Netherlands
The event has ended
About the speakers
Prof. dr. Anna Gold
Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD at the University of Amsterdam. Her 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., fraud consultation, audit firm rotation, and auditor reporting standard changes) on judgments and decisions of auditors, preparers, and financial statement users. She has also examined how auditors and audit firms manage errors and whether varying the error management climate affects auditors’ error reporting willingness and learning. Her current work focuses on how auditors use specialist advice, the communication between auditors and audit committees, and auditors’ use of audit technology.
She has published her research in outlets such as The Accounting Review, Contemporary Accounting Research, Auditing: A Journal of Practice & Theory, Accounting Horizons, Journal of Business Ethics, and International Journal of Auditing. Professor Gold currently serves as editor at The Accounting Review (2020-2023) and Maandblad voor Accountancy en Bedrijfseconomie (since 2018). She is a member of the editorial board of Auditing: A Journal of Practice and Theory.