While an auditor\u2019s 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\u2019s disclosure.<\/p>\n
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\u2019s Luncheon Speaker Series<\/a> event.<\/p>\n \u201cThe quality of financial reporting in a company\u2019s 10-K annual report is a joint product of the effort and decisions of both a company\u2019s managers and its auditors,\u201d said Suwanyangyuan, who studied the topic alongside Dan Simunic and Karel Hrazdil from Simon Fraser University\u2019s Beedie School of Business.<\/p>\n Their research will be at the centre of the talk, \u201cAuditor Choice and the Informativeness of 10-K Reports.\u201d<\/p>\n 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.<\/p>\n