Conference on Auditing and Capital Markets

  
DATE: October 27, 2014
LOCATION: The George Washington University 
Washington, DC

Overview

The conference aims to promote a better understanding of the importance of audits in capital markets. The goal is to consider the characteristics of an audit, audit firms and the structure of the audit market. This understanding, in turn, may inform the work of regulators.

The conference is organized by the Public Company Accounting Oversight Board (PCAOB) and the Center for Economic Analysis, in conjunction with the Journal of Accounting Research (JAR) at the George Washington University in Washington, DC.

Conference organizers are Luigi Zingales, University of Chicago and PCAOB; Christian Leuz, University of Chicago and PCAOB; and Patricia Ledesma, PCAOB.

Topics

Conference organizers encourage the submission of papers about all aspects of auditing of corporations, as well as the impact of regulation and oversight. Papers may be theoretical, archival or experimental in nature.

Topics of interest include, but are not limited to:

  • Role of the audit in capital formation and economic growth
  • Industrial organization of the audit industry
  • Economic and social incentives in the audit profession
  • Economic effects of auditing standards
  • Impact of regulatory reforms in the European Union and the United Kingdom
  • Effects of audit and financial reporting failures on financial markets
  • Issues with the interactions among auditors, audit committees, and management
  • Proxies for audit quality and their potential usage and impact

Submission Details

The organizers invite the submission of working papers by August 15, 2014.

Papers will be blind-reviewed by the Program Committee. Submissions to the conference are not considered submissions to the Journal of Accounting Research (JAR). But, of course, papers can be submitted separately to JAR, in which case they enter the normal review process. Moreover, JAR editors may solicit conference papers for publication in JAR. In such cases, the authors will be invited to submit their papers to JAR after the conference.

The PCAOB will reimburse presenters and discussants reasonable travel expenses and accommodations.

Paper Submission Procedure

Please send a PDF version of your paper, with a separate title page and abstract, by August 15, 2014, to CEA@pcaobus.org specifying "PCAOB/JAR Conference" in the subject line.

Program Committee

Members are:

  • Luigi Zingales (Chair), University of Chicago & PCAOB
  • John Coates, Harvard University
  • Angela Gore, George Washington University
  • Luzi Hail, University of Pennsylvania
  • Robert Knechel, University of Florida
  • Christian Leuz, University of Chicago & PCAOB
  • Miguel Minutti-Meza, University of Miami
  • Paola Sapienza, Northwestern University
  • Haresh Sapra, University of Chicago
  • Douglas Skinner, University of Chicago
  • Michael Willenborg, University of Connecticut

Conference Attendance

Attendance will be limited and by invitation only. Academics interested in receiving an invitation should contact CEA@pcaobus.org.