I'm doing this by using the Accounts Module and then in the filter Accounts>Calls>ID "is empty" but it bring backs no results. Any suggestions?
Using Sugar Enterprise V7.6.1
On the last step of the Report editor, be sure you check the Optional Related Modules checkbox for the Calls module. This will allow Accounts with no related Calls to show up on the report. I hope that helps!
I agree with Alan -- he states the most common reason you'd get no results. Check out this Knowledge Base article on Reporting on Records With No Activities. Step 8 shows where you should select the Optional Related Module box for Accounts > Calls.
Retrieving data ...