Office of Research and Analysis

Office of Research and Analysis (ORA) supports the Board’s oversight activities by providing information critical to its regulatory oversight. ORA analyses risks affecting public accounting firms and researches risks to audit quality to inform policy options that support the Board’s goals and objectives.

Specifically, ORA is responsible for the aggregation of raw data and providing analysis that enables effective decision-making.  This responsibility includes evaluating and implementing technological capabilities to enhance quantitative and qualitative analyses.

ORA also supports the Board's risk-based inspection and enforcement programs by identifying and analyzing emerging audit and accounting issues that present elevated audit risk of audit failure. The office reports on these risks to PCAOB inspectors and others. 

ORA is leading a project on the creation and usage of a set of potential audit quality indicators (AQI). The project reflects a premise that identifying measures for analyzing key aspects behind the quality of auditing can provide additional insight for audit committees, investors and others and thus encourage audit firms to compete on the basis of audit quality. Such measures can also inform the Board's policy and inspection decisions, aid work of other regulators and assist audit firms in quality control efforts.

Research Reports