Ann G. Backof

Ann G. Backof serves as the KPMG Peat Marwick Associate Professor in Professional Accounting at the University of Virginia's McIntire School of Commerce, where she also directs the General Business Minor program. A former Audit Senior Associate at PricewaterhouseCoopers in New York City, she maintains her New York CPA certification while contributing academic expertise to the accounting field.

Her academic credentials include:

• Ph.D. in Business Administration (Accounting) from the University of Georgia
• M.S. in Accounting from the McIntire School of Commerce, University of Virginia
• B.S. in Commerce from the McIntire School of Commerce, University of Virginia

Professor Backof's research centers on behavioral aspects of auditing, specifically examining auditors' judgment processes under uncertainty and jurors' evaluation of auditor negligence. Using psychological frameworks, she investigates professional skepticism, evidence evaluation, and legal liability implications. Her work bridges accounting practice with cognitive science and legal studies, particularly regarding complex estimates and audit reporting standards.

Analysis of her 2015-2022 publications reveals consistent focus on evidence processing mechanisms and legal consequences of audit judgments. Key trends include the impact of construal level on evidence evaluation, documentation effects on juror decisions, and framework effectiveness in constraining aggressive reporting—demonstrating strong interdisciplinary connections between auditing, psychology, and law.

Research funding:

• Center for Audit Quality (CAQ) grants
• Assurance Research Advisory Group (ARAG) awards
• PwC INQuires Research Grant program funding

She teaches Financial Accounting, Managerial Accounting, Intermediate Accounting, Auditing, and Data Analytics courses while maintaining active research in behavioral auditing. Her work appears in premier journals including The Accounting Review, Contemporary Accounting Research, and Accounting, Organizations and Society.