When the analysis of absorption with mode conversion effects included began to mature in recent years, the study of the corresponding effects on emission began and has led to some surprising results. The classical expressions for cyclotron or synchrotron emission from a harmonic resonance were originally derived from models that did not include mode conversion or its attendant reflection, and classical expressions for the optical depth and opacity were obtained. When mode conversion was included, the principal surprise was that the transmission coefficient, which was understood as being due to absorption, is totally independent of absorption and due exclusively to tunneling. The other surprise from the mode conversion analysis is that the observed emission arises from two distinct sources, one direct and one from an indirect Bernstein wave source which is partially converted in the cyclotron layer to outgoing electromagnetic waves, with the net result that mode conversion cancels out for the electron case, but not for ions. The only corrections to electron cyclotron emission are then due to reflection effects, and these have been shown to be small for many laboratory plasmas, leading to the validation of the classical formula for these cases, but via an entirely new paradigm in its interpretation. This review includes a summary of the absorption process for both electron and ion cyclotron harmonics, and reviews carefully the emission physics, including both potential error estimates and a discussion of the emission source distribution in space.