Reporting Node
At the job group level, the Reporting node identifies the report publishing and email configurations assigned for the job group. By default, Access Analyzer sets all job groups to inherit the reporting settings, the Use default setting option, from the global level (Settings > Reporting), or a parent job group. See the Reporting topic for additional information.
If you enable the Role Based Access feature, it also displays a list of all accounts granted access, via the Web Console, to the published reports that jobs within the job group generate.

Checking the Set all the child objects to inherit these settings option at the bottom of the page forces inheritance of these settings to all sub-groups and jobs within the job group. When you enable this option, it overrides any custom settings configured for the child objects.
The Set all the child objects to inherit these settings option has no impact on the inheritance of Report Roles.