PCAOB Concludes 2026 Conference on Auditing and Capital Markets

On September 11, the Public Company Accounting Oversight Board (PCAOB) concluded its 13th annual Conference on Auditing and Capital Markets, an event designed to foster rigorous economic research on audit-related topics, including the economic impact of auditing, audit regulation, and audit oversight on capital markets.

The two-day conference, held this year in partnership with Contemporary Accounting Research, drew more than 115 researchers from around the world to Washington.

“Academics provide data-driven insights that help inform and strengthen the PCAOB’s work as we seek to better understand emerging risks, evaluate the impact of our standards and inspections, and identify opportunities to enhance audit quality and investor protection,” said PCAOB Chairman Demetrios (Jim) Logothetis. “We value our strong partnerships with the academic community and thank all the presenters and participants in helping to make this year’s Conference on Auditing and Capital Markets a success.”

Ten research papers were chosen for presentation at the conference out of 108 submitted in response to the PCAOB’s call for papers. The papers presented addressed the following broad topics:

• Audit Oversight and Ownership
• Audit Technology and Innovation
• Audit Partners and Audit Quality
• Spillover Effects of PCAOB Oversight
• Disclosure and Audit in Capital Markets

The papers were selected for presentation following a blind review by a program committee of PCAOB staff and academic experts. Contemporary Accounting Research will invite those authors whose projects appear particularly promising to submit that research for review and consideration for publication.

“One of the strengths of this conference is that it puts researchers and regulators in the same room to exchange ideas about important questions facing auditors, investors, audit committees, and the broader financial reporting system,” said Dr. Ying Li Compton, the PCAOB’s Chief Economist and Director of its Office of Economic and Risk Analysis. “This exchange of ideas can help foster research that not only advances knowledge but also generates evidence-based insights that are relevant to audit oversight.”

The conference agenda is available on the PCAOB website. Links to the working papers presented at the conference will remain available through October 11, 2026. After this date, interested parties should contact the authors to obtain the most current versions of their papers.

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About the PCAOB

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws.