While an auditor’s responsibility is to express an opinion on financial statements, industry professionals debate whether the role of an external auditor extends to the quality of a firm’s disclosure.

Recent research by Simon Suwanyangyuan, Assistant Professor of Accounting at the Goodman School of Business, concludes that auditors possess more than a simple attestation role in the financial reporting process. He will present his findings Friday, Nov. 5 at Goodman’s Luncheon Speaker Series event.

“The quality of financial reporting in a company’s 10-K annual report is a joint product of the effort and decisions of both a company’s managers and its auditors,” said Suwanyangyuan, who studied the topic alongside Dan Simunic and Karel Hrazdil from Simon Fraser University’s Beedie School of Business.

Their research will be at the centre of the talk, “Auditor Choice and the Informativeness of 10-K Reports.”

The Goodman speaker series provides Goodman faculty, staff and students with an informal opportunity to listen and discuss recent advances in research, teaching and practices with business colleagues virtually.

Suwanyangyuan’s talk will take place online Friday, Nov. 5 from 12:30 to 2 p.m. All are welcome to attend and can RSVP to receive a link to the session by emailing Pina Mucciarelli at pmucciarelli@brocku.ca