Below are links to PCAOB resources and information that may be of interest to educators and academic researchers in the field of auditing.
Beginning work in 2014, the PCAOB's 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. To further that mission, the Center solicits interested applicants for economic research fellowship positions.
Fellows are generally expected to be in residence at the PCAOB in Washington, DC, 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.
The PCAOB's Center for Economic Analysis, in conjunction with the Journal of Accounting Research, organizes an annual conference which aims to promote a better understanding of the role of audits in capital markets. Specifically, the conference seeks to consider the characteristics of audits, audit firms, and the structure of the audit market which in turn, may inform the work of regulators.
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 discussions on 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, and the role of the PCAOB.
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.