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.

Specialization and Research Interests

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

[{"id":"23160","IC_id":"852","Title":"Materiality and risk in audit and review engagements (2nd Revised Edition)","Year":"2011","Date":"2011-09-01","kind_id":"45","Type":"Publication","KindName":"Material Regarding New Courses\/Curricula","WebProfileCategory":null,"DOI":null,"PublisherName":"Certified General Accountants Association of Canada","PublisherCity":"Vancouver","PublisherCountry":"Canada","bookTitle":"Risk and Materiality in Audit and Review Engagements, 2nd Revised Edition.","bookChapter":null,"journalTitle":null,"journalVolume":null,"journalIssue":null,"pages":null,"presentationVenueName":null,"URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Stephen","middleName":"","lastName":"Spector"}]},{"id":"23160","IC_id":"3684","Title":"An empirical investigation of the influence of qualitative risk factors on Canadian auditors' determination of performance materiality","Year":"2013","Date":"2013-12-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1111\/1911-3838.12019","PublisherName":"Canadian Academic Accounting Association","PublisherCity":"Toronto","PublisherCountry":"Canada","journalTitle":"Accounting Perspectives","journalVolume":"12","journalIssue":"4","pages":"281-299","URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Nicola","middleName":"","lastName":"Pecchiari"}],"icKind":"journal"},{"id":"23160","IC_id":"3686","Title":"Empirical evidence from an inter-industry analysis of overall materiality measures","Year":"2013","Date":"2013-09-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.1504\/IJAAPE.2013.055896 ","PublisherName":"Inderscience Publishers (UK)","PublisherCity":"Olney","PublisherCountry":"United Kingdom","journalTitle":"International Journal of Accounting, Auditing and Performance Evaluation","journalVolume":"9","journalIssue":"3","pages":"","URL":null,"contributors":[{"firstName":"Nicola","middleName":"","lastName":"Pecchiari"},{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Giuseppe","middleName":"","lastName":"Pogliani"}],"icKind":"journal"},{"id":"23160","IC_id":"412","Title":"Review partners and engagement partners: The interaction process in engagement quality review","Year":"2010","Date":"2010-11-30","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":"10.2308\/aud.2010.29.2.215","PublisherName":"American Accounting Association","PublisherCity":"Sarasota","PublisherCountry":"United States","journalTitle":"Auditing","journalVolume":"29","journalIssue":"2","pages":"215-232","URL":null,"contributors":[{"firstName":"Michael","middleName":"","lastName":"Favere-Marchesi"},{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"journal"},{"id":"23160","IC_id":"3695","Title":"Review Partners and Engagement Partners:The Interaction Process in Engagement Quality Review","Year":"2010","Date":"2010-11-01","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":" 10.2308\/aud.2010.29.2.215","PublisherName":"American Accounting Association","PublisherCity":"Sarasota","PublisherCountry":"United States","journalTitle":"Auditing","journalVolume":"29","journalIssue":"2","pages":"215-232","URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Michael","middleName":"","lastName":"Favere-Marchesi"}],"icKind":"journal"},{"id":"23160","IC_id":"2490","Title":"The impact of continuity on concurring partner reviews: An exploratory study","Year":"2005","Date":"2005-00-00","kind_id":"1","Type":"Publication","KindName":"Journal Article, Academic Journal - Peer Reviewed","WebProfileCategory":"Articles and Reports","DOI":null,"PublisherName":"American Accounting Association","PublisherCity":"Sarasota","PublisherCountry":"United States","journalTitle":"Accounting Horizons","journalVolume":"19","journalIssue":"1","pages":"1-10","URL":null,"contributors":[{"firstName":"Michael","middleName":"","lastName":"Favere-Marchesi"},{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"journal"},{"id":"23160","IC_id":"393","Title":"A comparison of elicitation methods for probabilistic multiple hypothesis revision","Year":"2009","Date":"2009-06-01","kind_id":"8","Type":"Publication","KindName":"Monograph","WebProfileCategory":"Books, Book Chapters and Monographs","DOI":null,"PublisherName":"Elsevier Ltd (UK)","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","bookTitle":"","bookChapter":null,"pages":"85-108","URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"book"},{"id":"23160","IC_id":"819","Title":"Probabilistic reasoning in multiple hypothesis revision in auditing","Year":"2009","Date":"2009-06-01","kind_id":"8","Type":"Publication","KindName":"Monograph","WebProfileCategory":"Books, Book Chapters and Monographs","DOI":null,"PublisherName":"Elsevier Ltd (UK)","PublisherCity":"Oxford","PublisherCountry":"United Kingdom","bookTitle":"","bookChapter":null,"pages":"85-108","URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"book"},{"id":"23160","IC_id":"1223","Title":"Accounting","Year":"2011","Date":"2011-09-01","kind_id":"17","Type":"Publication","KindName":"Book, Textbook - New","WebProfileCategory":"Teaching Related Material","DOI":"","PublisherName":"Tsing Hua University Press","PublisherCity":"Dalian","PublisherCountry":"China","bookTitle":"","bookChapter":null,"pages":null,"URL":null,"contributors":[{"firstName":"Jian","middleName":"","lastName":"Long"},{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"book"},{"id":"23160","IC_id":"3701","Title":"Risk and materiality in audit and review engagements (2nd Revised Edition)","Year":"2011","Date":"2011-09-01","kind_id":"18","Type":"Publication","KindName":"Book, Textbook - Revised","WebProfileCategory":"Teaching Related Material","DOI":null,"PublisherName":"Certified General Accountants Association of Canada","PublisherCity":"Vancouver","PublisherCountry":"Canada","bookTitle":"Risk and materiality in audit and review engagements (2nd Revised Edition)","bookChapter":null,"pages":null,"URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"}],"icKind":"book"},{"id":"23160","IC_id":"853","Title":"Analytical procedures: A guide for practitioners (2nd Revised Edition)","Year":"2010","Date":"2010-09-01","kind_id":"6","Type":"Publication","KindName":"Study Guide","WebProfileCategory":"Teaching Related Material","DOI":null,"PublisherName":"Certified General Accountants Association of Canada","PublisherCity":"Vancouver","PublisherCountry":"Canada","bookTitle":"Analytical Procedures: A Guide for Practitioners. 2nd Revised Edition.","bookChapter":null,"journalTitle":null,"journalVolume":null,"journalIssue":null,"pages":null,"presentationVenueName":null,"URL":null,"contributors":[{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Stephen","middleName":"","lastName":"Spector"}]},{"id":"23160","IC_id":"3703","Title":"Auditing & assurance services: A systematic approach (3rd Canadian edition)","Year":"2007","Date":"2007-10-01","kind_id":"18","Type":"Publication","KindName":"Book, Textbook - Revised","WebProfileCategory":"Teaching Related Material","DOI":null,"PublisherName":"McGraw-Hill Ryerson","PublisherCity":"Toronto","PublisherCountry":"Canada","bookTitle":"Auditing & assurance services: A systematic approach (3rd Canadian edition)","bookChapter":null,"pages":null,"URL":null,"contributors":[{"firstName":"William Jr.","middleName":"F","lastName":"Messier"},{"firstName":"Craig","middleName":"","lastName":"Emby"},{"firstName":"Steven","middleName":"M","lastName":"Glover"},{"firstName":"Douglas","middleName":"F","lastName":"Prawitt"}],"icKind":"book"}]

Selected Publications

Articles and Reports

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). 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.

Powered by TRACS | Edit Your Profile