The PCAOB provides searchable tools, publications, working papers, and white papers that may be of interest to academics in auditing and related fields. We also engage with academics through events and our Fellowship Program and, where appropriate, we publish data for use by academics and researchers.
Conference on Auditing and Capital Markets
The PCAOB organizes an annual conference to foster rigorous economic research on audit-related topics including the economic impact of auditing and audit regulation on capital markets, inform the academic community about PCAOB activities and developments, and obtain input from the academic community on topics of interest to the PCAOB.
The PCAOB is committed to robust economic analysis, including post-implementation reviews that leverage data from our oversight activities. The PCAOB has established a program under which the staff of the Office of Economic and Risk Analysis conduct analysis on the overall effect of new auditing requirements on key stakeholders in the audit process.
The PCAOB maintains a Fellowship Program for interested academics. Fellows are integrated into staff projects so that the PCAOB leadership and staff can benefit from their perspectives. Fellows also interact with PCAOB staff in developing high quality publishable economic research on topics of direct relevance to the mission of the PCAOB. Research projects are developed by Fellows in consultation with the PCAOB leadership and staff.
Through AuditorSearch, educators and researchers may access the names of engagement partners and other accounting firms participating in audits of U.S. public companies by searching the database or downloading the entire data set.
The PCAOB has proposed to modernize PCAOB standards that address core auditing principles and responsibilities, such as due professional care and professional skepticism.
The PCAOB sanctions Friedman LLP for improper use of unregistered Chinese firms.
Dr. Rahsan Inget
Associate Director, Office of Economic and Risk Analysis