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Prof. dr. Anna Gold
Prof. Dr. Anna Gold

Prof. dr. Anna Gold

Director of the Foundation for Auditing Research and Professor of Auditing

Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam. Since 1 September she is also the Academic Director of the Foundation for Auditing Research. She is internationally recognized for her research on audit judgment and decision-making. With her strong academic background and practical focus, she plays a key role in connecting research with audit practice. In her role at FAR, she leads efforts to promote impactful and independent audit research.

Articles & Publications

  • Working Papers
Challenges in Global Group Audits: Evidence from Component Audit Leaders

Download file Link to Accounting Horizons Author Dr. Andrew Trotman Assistant Professor at Northeastern University

  • Booklet, Conference, Other Publications
3rd FAR International Conference Proceedings

KEY TAKE-AWAYS Audit firm culture is viewed by regulators and inspectors as the means to

  • Practice Note
“What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates

Download file Author Prof. dr. Anna Gold Anna Gold is Professor of Auditing at Vrije

  • Literature Reviews
The Effects of Expert Status on the Audit of Complex Estimates

The study explores how expert status influences auditors’ evaluation of specialists involved in auditing complex

  • Other Publications
FAR Masterclass Report – 29 March 2019: Masterclass by Anna Gold on Judgment Biases in Auditing

Although auditors are well-educated professionals, they are also human beings. This means that they are

  • Practice Note
“Sent from Mobile”: The Influence of Communication Devices and Psychological Distance on Professional Skepticism-Enhancing Advice

KEY TAKE-AWAYS Audit firms are increasingly adopting mobile communication devices, but their impact on the

  • Conference, Other Publications
4th FAR International Conference booklet

The fourth annual conference of the Foundation for Auditing Research (FAR) was held in June

  • Practice Note
Auditor Reporting for Going-Concern Uncertainty: Research Findings and implications for practitioners

KEY TAKE-AWAYS The auditor’s decision regarding a going concern opinion (GCO) is among their most

  • Working Papers
A Synthesis of Research on Auditor Reporting on Going-Concern Uncertainty: An Update and Extension

KEY TAKE-AWAYS Reporting on going-concern-related uncertainties remains one of the most challenging issues faced by

  • Other Publications
FAR Masterclass Report – 9 December 2019: Masterclass by Marshall Geiger, Anna Gold and Philip Wallage on Going Concern Opinions (GCO’s) in Theory and Practice

On 9 December 2019, Marshall Geiger, Anna Gold and Philip Wallage presented a masterclass on

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