Anna Gold

Anna Gold is a Full Professor of Auditing at the School of Business and Economics (SBE) at Vrije Universiteit Amsterdam (VU), where she also serves as Head of the School of Accounting. She holds an adjunct professorship at the Norwegian School of Economics (NHH). Her roles include Deputy Senior Editor at Auditing: A Journal of Practice & Theory (2023–2026) and former Editor of The Accounting Review (2020–2023). She earned her Ph.D. from the University of Amsterdam in 2004 and has held academic positions at Rotterdam School of Management, Erasmus University (2005–2011), before joining VU in 2011.

Education:

• Ph.D., Accounting and Auditing, University of Amsterdam (2004)
• Master of Arts (Cum Laude), European Communication Studies, University of Amsterdam (1999)
• Bachelor of Arts (Cum Laude), Media and Communication Studies, Jönköping University (1997)

Research Interests: Anna’s research focuses on auditing judgment and decision-making, particularly regulatory changes, error management, audit committees, and auditors’ use of data analytics. Her work employs experimental, archival, and qualitative methods. Key areas include the impact of fraud consultations, audit firm rotation, and auditor reporting standards on auditor and financial statement user decisions.

Recent Articles: Her recent work addresses specialist advice, audit committee communication, and data analytics. Notable 2024 articles include studies on the effects of specialist social status on auditor assessments, audit program planning under inspection risk, and unintended consequences of full population testing on professional skepticism.

Awards/Grants:

• EARNet Best Paper Awards (2021, 2023)
• FAR grants totaling over EUR 132,000 (2016–2024)
• Center for Audit Quality Research Grant (USD 45,750, 2018)

Advising & Grants: Anna supervises PhD candidates (e.g., Irene Kramer, Serhat Ozasik) and has led projects on audit quality, error management, and going-concern opinions. Grants include FAR-funded research on auditors’ use of data analytics and professional skepticism.

Labs/Teams: She contributes to the Amsterdam Research Center of Accounting and collaborates internationally, including with NHH’s Digital Audit Research team. Her work aligns with UN SDGs related to accountable institutions and sustainable finance.