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Emily Griffith

Emily Griffith
Associate Professor | Accounting and Information Systems
Robert and Monica Beyer Professor in Accounting
4281 Grainger Hall

Biography

Emily Griffith received her Ph.D. from the University of Georgia in May of 2014. She is a CPA with three years of public accounting experience and a member of the first-ever class in the AICPA Accounting Doctoral Scholars Program. Griffith’s research interests include auditor judgments about complex estimates and the involvement of valuation specialists in auditing. Her work examines factors and interventions that help auditors combine information from diverse sources to identify problems within estimates. She has published research in The Accounting Review, Contemporary Accounting Research, Journal of Accounting Research, Accounting, Organizations and Society, and Auditing: A Journal of Practice & Theory.

Research

Selected Published Journal Articles

Griffith, E. & Kadous, K. & Young, D. (2021). Improving Complex Audit Judgments: A Framework and Evidence Contemporary Accounting Research

Griffith, E. & Kadous, K. & Proell, C. (2020). Friends in Low Places: How Peer Advice and Leadership Feedback Quality Affect Staff Auditors’ Willingness to Speak Up Accounting, Organizations and Society

Griffith, E. (2020). Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values Contemporary Accounting Research

Griffith, E. & Nolder, C. & Petty., R. (2018). The Elaboration Likelihood Model: A Meta-theory for Synthesizing Auditor Judgment and Decision Making Research Auditing: A Journal of Practice & Theory

Griffith, E. (2018). When Do Auditors Use Specialists’ Work to Improve Problem Representations of and Judgments about Complex Estimates? The Accounting Review

Griffith, E. & Kadous, K. & Young, D. (2016). How Insights from the “New” JDM Research Can Improve Auditor Judgment: Fundamental Research Questions and Methodological Advice Auditing: A Journal of Practice & Theory

Griffith, E. & Hammersley, J. & Kadous, K. (2015). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressure Shape Practice Contemporary Accounting Research

Griffith, E. & Hammersley, J. & Kadous, K. & Young, D. (2015). Auditor Mindsets and Audits of Complex Estimates Journal of Accounting Research

Estep, C. & Griffith, E. & Mackenzie, N. How Do Financial Executives Respond to the Use of Artificial Intelligence in Financial Reporting and Auditing? Review of Accounting Studies

Griffith, E. & Hammersley, J. The Role of Valuation Specialists in Audits of Fair Values and Potential for Change Under Amended PCAOB Standards Auditing: A Journal of Practice & Theory

Service

Professional Organizations

American Accounting Association

American Institute of Certified Professional Accountants

Editorial and Reviewing Activities

Auditing: A Journal of Practice & Theory – Since January 2021
Associate Editor

Contemporary Accounting Research – Since January 2017
Editorial Board Member

The International Journal of Accounting – Since January 2017
Editorial Board Member

Auditing: A Journal of Practice & Theory – Since January 2015
Editorial Board Member