PCAOB

Position Title/Short Description

Full Text of JOE Listing:

Economic Research Fellowship
The PCAOB's Office of Economic and Risk Analysis maintains a Fellowship Program to integrate academics into PCAOB projects and generate high quality publishable research on topics of relevance to the PCAOB’s mission. The program provides a way for the PCAOB to obtain outside academic perspectives and a way for academics to work with PCAOB data on staff projects and research papers. Fellows have the opportunity to work closely with the staff on (i) applied tasks linked to specific staff projects and/or (ii) publishable research on topics that inform the PCAOB’s oversight activities.

The PCAOB will consider applications for the following types of Fellowship:
- 100% focus on applied tasks linked to specific staff projects.
- 65% focus on applied tasks linked to specific staff projects and 35% on developing publishable research on topics that inform the PCAOB’s oversight activities.

Applications for the 2024-25 academic year are due no later than December 15, 2023. Ideal candidates include:
- Tenured or tenure-track junior faculty members in economics, finance, accounting, or a related area.
- Doctoral students who have completed all coursework in a doctoral program in economics, finance, accounting, or a related area, and are actively performing research or writing a dissertation.

Application Process
Interested candidates should submit the following information to ERA_Fellows@pcaobus.org:
1. A curriculum vitae.
2. A cover letter that summarizes the candidate's qualifications and understanding and interest in the Sarbanes-Oxley Act and the mission of the PCAOB, including a description of the applicant's goals and expectations for the Fellowship.
3. One or two research papers or recently published articles on topics relevant to the PCAOB.
4. Two letters of reference sent directly to the PCAOB.
5. For candidates interested in developing publishable research, at least one research proposal that the candidate expects will inform the Board's oversight activities and regulatory priorities. The proposal should:
-Describe why the research is relevant to the PCAOB's mission and work.
-Explain the key research objectives and questions.
-Include a proposed methodology and the nature of the data necessary to complete the research.
-Provide a research plan including an expected timeline for the project.
-Disclose the names of any coauthors.
-Disclose any potential conflicts of interest.

Interested candidates are encouraged to read publications and working papers developed by former Fellows (found here: https://pcaobus.org/resources/information-for-academics/publications-and-workingpapers) as well as standard-setting and research projects (found here: https://pcaobus.org/oversight/standards/standard-setting-research-projects) when developing research proposals. Candidates with questions about the scope of data available at the PCAOB are encouraged to contact staff at ERA_Fellows@pcaobus.org.

Selection
Applications are reviewed by the PCAOB, and selections are made based on applicant qualifications and, for candidates interested in developing publishable research, research proposal quality, the nature of nonpublic data requested by the applicant, and the relevance of the proposed research to the PCAOB’s mission and work.

Compensation, Benefits, Timing, and Other Relevant Information
Fellowships are full-time positions at the PCAOB. Fellows receive a salary commensurate with their academic position. Fellowships will start on a mutually agreed-upon date and continue for 12 months with the possibility of a single one-year renewal.

Fellows can work from anywhere within the United States but will be required to commute to their assigned office or location for occasional intentional gatherings or meetings at the frequency required by their supervisor. Travel to an assigned office or location for commuting purposes will not be considered reimbursable business travel unless otherwise required by state law. Fellows will be assigned to one of our offices or locations, including: Washington, DC (Headquarters); Irvine, CA; Los Angeles, CA; San Francisco, CA; Denver, CO; Fort Lauderdale, FL; Tampa, FL; Atlanta, GA; Chicago, IL; Boston, MA; New York, NY; Charlotte, NC; Philadelphia, PA; Dallas, TX; and Houston, TX. When applicable, business travel is reimbursable in an amount not exceeding the cost to travel from the assigned office or location.

All Fellows are required to abide by the PCAOB Ethics Code, which regulates employee conduct, requires financial disclosures, restricts certain outside activities while at the PCAOB, and prohibits the dissemination or disclosure of nonpublic information, among other requirements.

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 U.S. Securities and Exchange Commission (SEC), including compliance reports filed pursuant to federal securities laws.

Equal Employment Opportunity
All PCAOB employees are entitled to equal opportunity and a professional work environment, free of discrimination and harassment. A workplace free of discrimination and harassment is fundamental to professional success and to the PCAOB's mission. The PCAOB will consider for employment all qualified applicants with criminal histories in a manner consistent with applicable law.