Emily Griffith

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 non-verifiable information. Her most recent work has involved examining factors that help auditors compile information from multiple sources to find problems within estimates. She has appeared as a presenter at both the AAA Auditing Section and the ABO Section mid-year meetings and has published research in Contemporary Accounting Research, Journal of Accounting Research, and Auditing: A Journal of Practice & Theory.

Selected Accepted Journal Articles

Griffith, E. (2017). When Do Auditors Use Specialists’ Work to Improve Problem Representations of and Judgments about Complex Estimates?. The Accounting Review

Selected Published Journal Articles

• 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 (35), 1-22.
• Griffith, E. & Hammersley, J. & Kadous, K. (2015). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressure Shape Practice. Contemporary Accounting Research (32), 833-863.
• Griffith, E. & Hammersley, J. & Kadous, K. & Young, D. (2015). Auditor Mindsets and Audits of Complex Estimates. Journal of Accounting Research (53), 49-77.

Selected Submitted Journal Articles

• Griffith, E. & Nolder, C. & Petty., R. (2017). The Elaboration Likelihood Model: A Meta-theory for Synthesizing Auditor Judgment and Decision Making Research. Auditing: A Journal of Practice & Theory
• Griffith, E. (2016). Auditors, Specialists, and Professional Jurisdiction in Audits of Fair Values. Contemporary Accounting Research

Working Papers

• Griffith, E. & Bauer, T. & Estep, C. (2017). The Effects of Psychological Ownership on Specialists’ Judgments and Communications in Audit Teams.
• Griffith, E. & Hammersley, J. & Hurley, P. (2017). Ego Depletion and Using Specialists' Work to Audit Complex Estimates.

Presentations

AAA ABO Research Conference ( 2016 ) The effect of psychological ownership on specialists' judgments and communication

Invited Presentation, Northeastern Behavioral Audit Research Series (Bentley University) ( 2016 ) When do auditors use specialists’ work to develop richer problem representations of complex estimates?

AAA Auditing Midyear Meeting ( 2016 ) When do auditors use specialists’ work to develop richer problem representations of complex estimates?

Invited Presentation, Queen's University ( 2015 ) How do auditors use valuation specialists when auditing fair values?

AAA ABO Research Conference ( 2015 ) When Do Auditors Use Specialists' Work to Develop Richer Problem Representations of Complex Estimates?

AAA Annual Meeting ( 2015 ) How do Auditors Use Valuation Specialists when Auditing Fair Values?

UW-Madison Doctoral Alumni Conference ( 2015 ) How do Auditors Use Valuation Specialists when Auditing Fair Values?

AAA Auditing Midyear Meeting ( 2014 ) How do Auditors Use Valuaton Specialists When Auditing Fair Values?

AAA Auditing Midyear Meeting ( 2012 ) Auditing Complex Estimates: Understanding the Process Used and Problems Encountered

AAA ABO Research Conference ( 2011 ) Auditing Complex Estimates: Understanding the Process Used and Problems Encountered

Professional Organizations

American Accounting Association

American Institute of Certified Professional Accountants

Editorial and Reviewing Activities

Contemporary Accounting Research - Since January 2017 Editorial Board Member

International Journal of Accounting - Since January 2017 Editorial Board Member

Accounting, Organizations & Society - Since January 2016 Ad Hoc Reviewer

Journal of Accounting Research - Since January 2016 Ad Hoc Reviewer

Journal of Business Ethics - Since January 2016 Ad Hoc Reviewer

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

The Accounting Review - Since January 2014 Ad Hoc Reviewer

Accounting Horizons - Since January 2014 Ad Hoc Reviewer