In the Balance Sheets: Reassessing the Auditors’ Reporting Model

The auditor’s report—sometimes feared, often symbolic—is far from a tell-all exposé. In a paper recently published in Accounting Horizons, Shawn Davis, visiting assistant professor of accounting at Emory University’s Goizueta Business School, along with coauthors Bryan Church and Susan McCracken, explore the history, process and content of the auditor’s report, offering readers a "state-of-the-art" basis for understanding auditors’ reporting model. The authors show that an audit is a complex process involving such variable factors as the auditor-client relationship, litigation risk, negative press coverage, and the ways in which auditors receive evidence, all of which can impact their overall reporting decision.

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About Emory University’s Goizueta Business School

Emory University’s Goizueta Business School is home to an Undergraduate degree program, a Two-Year Full-Time MBA, a One-Year MBA, an Evening MBA, the W. Cliff Oxford Executive MBA (Weekend and Modular formats), a Doctoral degree and a portfolio of non-degree Emory Executive Education courses.