The PCAOB is pleased to announce the 2023 Conference on Auditing and Capital Markets. This year\u2019s conference will be held in-person in Washington, DC (with an option to attend virtually), on October 5-6, 2023. Attendance is free and open to academics and Ph.D. students.<\/p>\n
Overview
\nThe conference is hosted by the PCAOB\u2019s Office of Economic and Risk Analysis and aims to:
\n\uf0a7 Foster rigorous economic research on audit-related topics, including the economic impact of auditing, audit regulation, and audit oversight on capital markets.
\n\uf0a7 Inform the academic community about PCAOB activities and developments.
\n\uf0a7 Obtain input from the academic community on topics of interest to the PCAOB.<\/p>\n
Topics
\nThe conference organizers encourage the submission of papers on all aspects of auditing corporations, brokers, and dealers as well as the impact of audit regulation and audit oversight. Papers may be theoretical, archival, or experimental in nature.
\nTopics of interest include (but are not limited to):
\n\uf0a7 Emerging issues in auditing.
\n\uf0a7 Risks to audit and financial reporting quality.
\n\uf0a7 Economic and audit quality effects of audit regulation and audit oversight.
\n\uf0a7 Applications of regulatory economics to auditing.
\n\uf0a7 Economic incentives, cognitive biases, and heuristics in auditing.
\n\uf0a7 Industrial organization of audit firms, including audit firm structure, market structure and competition, strategic behavior, and the supply of qualified human capital.
\n\uf0a7 Diversity, equity, and inclusion in the auditing profession.
\n\uf0a7 The role of data and technology in the audit.
\n\uf0a7 Effects of audit and financial reporting failures on financial markets.
\n\uf0a7 Auditor responsibilities for fraud detection.
\n\uf0a7 Audit firm transparency and disclosure of information about the audit.
\n\uf0a7 Auditor independence and ethical behavior.
\n\uf0a7 Economic effects of the application of auditing standards to audits of emerging growth companies.<\/p>\n
Paper Selection
\nAll submitted papers will go through a blind review process by a panel of Ph.D. economists from the PCAOB\u2019s Office of Economic and Risk Analysis. Following the review process, a program committee consisting of PCAOB staff will select papers for discussion.<\/p>\n
Paper Submission Details
\nPlease 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 June 4, 2023, to ERA@pcaobus.org. Please specify “PCAOB Conference” in your email subject line.<\/p>\n
Conference Attendance
\nThe conference will be held in-person at the National Housing Center, 1201 15th Street, NW, Washington, DC, 20005. Attendance is free, and a virtual option will be available for remote participation. Academics and Ph.D. students interested in attending should contact the conference organizers at ERA@pcaobus.org.<\/p>\n
Continuing Professional Education Credit
\nWe anticipate that this event will qualify for CPE credit. We will share additional details on CPE closer to the date of the conference.<\/p>\n","protected":false},"excerpt":{"rendered":"
The PCAOB is pleased to announce the 2023 Conference on Auditing and Capital Markets. This year\u2019s conference will be held in-person in Washington, DC (with an option to attend virtually), on October 5-6, 2023. Attendance is free and open to academics and Ph.D. students. Overview The conference is hosted by the PCAOB\u2019s Office of Economic […]<\/p>\n","protected":false},"author":59,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[82],"event_tag":[44],"event_target_group":[60],"acf":[],"yoast_head":"\n