Credentials
BComm Hons (Manitoba); MBA (British Columbia); PhD (Alberta); CPA, CABiography
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.
Research Interests
Human information processing / judgment, decision making, particularly professional judgment in accounting and auditing.Selected Publications
articles and reports
Zhao, N. B., Emby, C., & Sieweke, J. (2019). Audit senior modeling fallibility: The effects of reduced error strain and enhanced error-related self-efficacy on audit juniors’ responses to self-discovered errors craig emby. Behavioral Research in Accounting, 31(2), 17-30. http://doi.org/10.2308/bria-52471
Favere-Marchesi, M., & Emby, C. (2018). The alumni effect and professional skepticism: An experimental investigation. Accounting Horizons, 32(1), 53-63. http://doi.org/10.2308/acch-51920
Emby, C., & Pecchiari, N. (2013). An empirical investigation of the influence of qualitative risk factors on Canadian auditors' determination of performance materiality*. Accounting Perspectives, 12(4), 281-299. http://doi.org/10.1111/1911-3838.12019
Pecchiari, N., Emby, C., & Pogliani, G. (2013). Empirical evidence from an inter-industry descriptive analysis of overall materiality measures. International Journal of Accounting, Auditing and Performance Evaluation, 9(3), 247-267. http://doi.org/10.1504/IJAAPE.2013.055896
Emby, C., & Favere-Marchesi, M. (2010). Review partners and engagement partners: The interaction process in engagement quality review. Auditing, 29(2), 215-232. http://doi.org/10.2308/aud.2010.29.2.215
Favere-Marchesi, M., & Emby, C. (2005). The impact of continuity on concurring partner reviews: An exploratory study. Accounting Horizons, 19(1), 1-10.
books chapters and monographs
Emby, C. (2009). A comparison of elicitation methods for probabilistic multiple hypothesis revision. Advances in Accounting Behavioural Research (pp. 85-108). Elsevier Ltd (UK). http://doi.org/10.1108/S1475-1488(2009)0000012007
Emby, C. (2009). Probabilistic reasoning in multiple hypothesis revision in auditing. Advances in Accounting Behavioural Research (pp. 85-108). Elsevier Ltd (UK).
Related Teaching Material
Long, J., & Emby, C. (2011). Accounting. Tsing Hua University Press.
Emby, C. (2011). Risk and materiality in audit and review engagements (2nd Revised Edition). Certified General Accountants Association of Canada. http://www.cga-pdnet.org/en-CA/PDResources/2010/Pages/MaterialityandRiskinAuditandReview
Emby, C., & Spector, S. (2010). Analytical procedures: A guide for practitioners (2nd Revised Edition). http://www.cga-pdnet.org/en-CA/PDResources/2010/Pages/AnalyticalProcedures-AGuideforPractitioners.aspx
Messier, W. J. F., Emby, C., Glover, S. M., & Prawitt, D. F. (2007). Auditing & assurance services: A systematic approach (3rd Canadian edition). McGraw-Hill Ryerson.