About Emily
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.
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
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
Popular Media
- Wisconsin School of Business Forward Thinking Faculty Blog (2017).
- PCAOB Current and Recent Standard-Setting Activities (2017).
- PCAOB Current and Recent Standard-Setting Activities (2017).
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