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: emby@sfu.ca

    Curriculum Vitae: View

    Biography

    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

    Emby, C., Zhao, N. B., & Sieweke, J. (2018). Audit Senior Modeling Fallibility and Audit Juniors’ Responses to Self-Discovered Errors: The Mediating Effects of Error Strain and Error-Related Self-Efficacy. Behavioral Research in Accounting.

    Favere-Marchesi, M., & Emby, C. (2018). The alumni effect & 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 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

    Favere-Marchesi, M., & Emby, C. (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

    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, Book Chapters and Monographs

    Emby, C. (2009). A comparison of elicitation methods for probabilistic multiple hypothesis revision. Oxford, United Kingdom: Elsevier Ltd (UK).

    Emby, C. (2009). Probabilistic reasoning in multiple hypothesis revision in auditing. Oxford, United Kingdom: Elsevier Ltd (UK).

    Teaching Related Material

    Long, J., & Emby, C. (2011). Accounting. Dalian, China: Tsing Hua University Press.

    Emby, C. (2011). Risk and materiality in audit and review engagements (2nd Revised Edition). Vancouver, Canada: Certified General Accountants Association of Canada.

    Emby, C., & Spector, S. (2010). Analytical procedures: A guide for practitioners (2nd Revised Edition). Vancouver, Canada: Certified General Accountants Association of Canada.

    Messier, W. J. F., Emby, C., Glover, S. M., & Prawitt, D. F. (2007). Auditing & assurance services: A systematic approach (3rd Canadian edition). Toronto, Canada: McGraw-Hill Ryerson.

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