Information for Educators & Students

Below are links to PCAOB resources and information that may be of interest to educators and academic researchers in the field of auditing.

Economic Research Fellowships

Beginning work in 2014, the PCAOB Center for Economic Analysis studies the role and relevance of the audit in capital formation and investor protection, and promotes and encourages related economic research. The Center advises the Board on how economic theory, analysis, and tools can be used to enhance the effectiveness of PCAOB program areas, including standard setting, inspections and other oversight activities.

Fellows are generally expected to be in residence at the PCAOB in Washington for the academic year to work with the Founding Director, Center staff, and other Fellows. They will conduct economic research on auditing matters that will inform the oversight activities of the PCAOB in protecting investors.  

PCAOB Scholarship Program

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 PCAOB/AAA Annual Meeting

The PCAOB and the Auditing Section of the American Accounting Association host an annual meeting for researchers and academics. Past meetings have included discussions on PCAOB standard-setting projects, PCAOB inspections, audits of fair value measurements, audit quality indicators, cognitive biases and professional skepticism, financial statement fraud, and the future of auditing research and education.