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Ann G. Backof

Associate Professor of Commerce

Ann Backof
+1 434-924-4536
PDF icon Curriculum vitae (159.22 KB)
Ph.D., Business Administration (Accounting), The University of Georgia
M.S., Accounting, McIntire School of Commerce, University of Virginia
B.S., Commerce, McIntire School of Commerce, University of Virginia
Areas of Expertise: 
Auditor negligence
Auditor judgment and decision making
Professional skepticism
Professional Activities: 

Professor Backof has expertise in auditing and financial reporting. Her research focuses on how the auditing profession influences the information provided to external users of financial statements. She uses psychology theory to examine auditors’ judgments and decision making under uncertainty and jurors’ evaluation of those judgments when determining auditor negligence and damage awards. Professor Backof has taught financial accounting, intermediate accounting, auditing, and managerial accounting at the undergraduate level.

Professor Backof’s work has been presented at national conferences sponsored by the American Accounting Association, as well as other conference and university research workshops. Before earning her Ph.D., Professor Backof worked as an Auditor for PricewaterhouseCoopers. Professor Backof holds a New York CPA certification.

Selected Publications:

"How Do Look-Back Analyses and Evidence Specificity Affect Auditors’ Planning Judgments?" The Accounting Review, forthcoming (A. Backof, R. Martin, and J. Thayer).

"How Do Construal Level and Evidence Formatting Impact Auditors’ Consideration of Inconsistent Evidence?" Contemporary Accounting Research, 2018 (with T.D. Carpenter and J. Thayer).

“Do Auditor Judgment Frameworks Help in Constraining Aggressive Reporting? Evidence Under More Precise and Less Precise Accounting Standards,” Accounting, Organizations and Society, 2016 (with E.M. Bamber and T.D. Carpenter).

“The Impact of Audit Evidence Documentation on Jurors’ Negligence Verdicts and Damage Awards,” The Accounting Review, 2015.