Below are links to PCAOB resources and information that may be of interest to educators and academic researchers in the field of auditing.
The PCAOB and the Auditing Section of the American Accounting Association sponsor an annual symposium for researchers and academics in the field of auditing. Past symposia have included discussion topics listed below:
- PCAOB standard-setting projects
- PCAOB inspections
- Audits of fair value measurements
- The impact of International Financial Reporting Standards (IFRS)
- The future of the auditing profession
- The future of auditing research and education
- The role of the PCAOB
For more information on the symposia see
The Sarbanes-Oxley Act provides that funds generated from the collection of PCAOB monetary penalties must be used to fund a merit scholarship program for undergraduate and graduate students in accredited accounting degree programs.
The Board has convened a Standing Advisory Group (SAG) to advise the PCAOB on the establishment of auditing and related professional practice standards. Academics play an important role in the PCAOB SAG, which is made up of highly qualified persons representing academia as well as the auditing profession, public companies, investors, and others.
The Board has convened an Investor Advisory Group to advise the PCAOB on issues affecting investor protection through the oversight of registered audit firms. The Investor Advisory Group, which represents a broad spectrum of the investor community, consists of individuals with a demonstrated commitment to investor protection.
Find information about accounting firms registered with the PCAOB.