This year, the PCAOB Conference on Auditing and Capital Markets will hold panels on key research topics with multiple papers from academics, as well as panels regarding key issues within PCAOB and the regulatory environment. The conference combines the previous PCAOB-AAA Conference with the PCAOB Conference on Auditing and Capital Markets. The PCAOB conference will be hosted by its Office of Economic and Risk Analysis and its Office of the Chief Auditor. The conference focuses on:
– Fostering rigorous economic research on audit-related topics including the economic impact of auditing and audit regulation on capital markets;
– Informing the academic community about PCAOB activities and developments;
– Encouraging academic research relevant to PCAOB activities;
– Obtaining input from the academic community on topics of interest to the PCAOB; and
– Engaging the academic community on topics related to enhancing accounting and auditing education.
Conference organizers are Dr. Nayantara Hensel, Chief Economist of PCAOB and Director of the Office of Economic and Risk Analysis; Barbara Vanich, Acting Director of the Office of the Chief Auditor, and the staff of the PCAOB.
The conference organizers encourage submissions of working papers that can inform the Board’s efforts to promote continuous improvement in the quality of audit services. These efforts are highlighted in the PCAOB’s Strategic Plan.
Conference organizers also encourage submissions on the impact of auditing regulations and oversight. Topics of interest include, but are not limited to:
Proxies for and indicators of audit quality and their potential usage;
Technology-based tools, including data analytics, to assist regulators with their oversight responsibilities;
Understanding the expectations of investors and other stakeholders related to the performance of audits;
Economic effects of the application of auditing standards to audits of emerging growth companies;
The impact of COVID on the audit profession; and
Environmental, social, and governance (ESG) issues in the audit profession.
Papers may be theoretical, archival, or experimental in nature.
Paper Submission Details
Please send a PDF version of your working paper, with a separate file for the title page from the paper to facilitate a blind-review, by August 6, 2021, to ERA@pcaobus.org specifying "PCAOB Conference" in the subject line.
The 2021 Conference will be held virtually. Attendance is free, and there will be a cap on the total number of attendees so this event is only by invitation. Academics interested in receiving an invitation should contact the conference organizers at ERA@pcaobus.org. A link to the conference and other details will be emailed to the attendees closer to the conference date.
Continuing Professional Education Credit
We anticipate that this event will qualify for CPE credit. We will share additional details on CPE closer to the meeting date.