If a user has the "View All Data" permission through their Profile or Permission Set, they may still be unable to view all Event records in the "Events with Invitee" standard report type when the Event owner is in a role above the Running User in the role hierarchy.
When a user's Profile does not include the "View All Data" permission, the "Events with Invitees" report type is restricted to Activities assigned only to the Running User.
As a result, the report may not return all records that the Running User can normally access through the Salesforce user interface.
This is the current expected behavior in Salesforce reporting.
The "Events with Invitees" report type is restricted by role hierarchy and does not fully respect the "View All Data" permission when the Event is assigned to a user in a role above the Running User.
Consider using one of the following alternatives:
If you would like to see this functionality changed in a future Salesforce release, please consider voting for 'Run Event report company wide that shows event invitees' on the IdeaExchange.
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