Craig Emby

Professor, Accounting

Burnaby

Room: WMC 3367

Phone: 778.782.3140

Email: emby@sfu.ca

Curriculum Vitae: View

Credentials

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

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. (2019). 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. http://doi.org/10.2308/bria-52471

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

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. Oxford, United Kingdom: Elsevier Ltd (UK). http://doi.org/10.1108/S1475-1488(2009)0000012007

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