Craig Emby

Professor, Accounting
BComm Hons (Manitoba); MBA (British Columbia); PhD (Alberta); CPA, CA

Burnaby Room: WMC 3367
Burnaby Phone: 778.782.3140

Email Address:

Curriculum Vitae: View


Professor of Accounting, Craig Emby's research applies aspects of cognitive psychology to judgment and decision-making in auditing. "As auditors, we must constantly exercise judgment based on information that is often incomplete and a result of estimates and approximations. It is extremely important to understand how we use or sometimes even misuse that information and how our decision making is effected by the way in which that information is presented, what information is included and what information is omitted."  A Chartered Profesional Accountant, Craig has been teaching auditing and accounting courses at the Beedie School of Business for the past 25 years. Originally from Winnipeg, Craig loves Vancouver's winter weather. He's also fond of cruising in the Gulf Islands and the British Virgin Islands.

Specialization and Research Interests

Human information processing / judgment, decision making, particularly professional judgment in accounting and auditing.

Selected Publications

Articles and Reports

Craig Emby, & Nicola Pecchiari

An empirical investigation of the influence of qualitative risk factors on Canadian auditors' determination of performance materiality

2013 | Accounting Perspectives. 12(4): 281-299

Nicola Pecchiari, Craig Emby, & Giuseppe Pogliani

Empirical evidence from an inter-industry analysis of overall materiality measures

2013 | International Journal of Accounting, Auditing and Performance Evaluation. 9(3)

Michael Favere-Marchesi, & Craig Emby

Review partners and engagement partners: The interaction process in engagement quality review

2010 | Auditing. 29(2): 215-232

Craig Emby, & Michael Favere-Marchesi

Review Partners and Engagement Partners:The Interaction Process in Engagement Quality Review

2010 | Auditing. 29(2): 215-232

Michael Favere-Marchesi, & Craig Emby

The impact of continuity on concurring partner reviews: An exploratory study

2005 | Accounting Horizons. 19(1): 1-10

Books, Book Chapters and Monographs

A comparison of elicitation methods for probabilistic multiple hypothesis revision

2009 | Advances in Accounting Behavioral Research. 12: 85-108

Probabilistic reasoning in multiple hypothesis revision in auditing

2009 | Advances in Accounting Behavioral Research. 12: 85-108

Teaching Related Material

Jian Long, & Craig Emby


2011 | Book, Textbook - New

Risk and materiality in audit and review engagements (2nd Revised Edition)

2011 | Book, Textbook - Revised | Risk and materiality in audit and review engagements (2nd Revised Edition).

Craig Emby, & Stephen Spector

Analytical procedures: A guide for practitioners (2nd Revised Edition)

2010 | Study Guide | Analytical Procedures: A Guide for Practitioners. 2nd Revised Edition..

William Jr. F. Messier, Craig Emby, Steven M. Glover, & Douglas F. Prawitt

Auditing & assurance services: A systematic approach (3rd Canadian edition)

2007 | Book, Textbook - Revised | Auditing & assurance services: A systematic approach (3rd Canadian edition).

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