The Public Company Accounting Oversight Board (PCAOB)

Position Title/Short Description

Full Text of JOE Listing:

Economic Research Fellowship
The Public Company Accounting Oversight Board (PCAOB) maintains a Fellowship Program for interested academics to join the PCAOB as full-time employees. Fellows work with the staff on PCAOB projects and develop publishable economic research on topics of relevance to the PCAOB’s mission.

Fellows are expected to divide their time towards working with PCAOB staff on applied tasks linked to specific staff projects (65%) and developing publishable research on topics that inform the PCAOB’s oversight activities (35%).
Applications for the 2025-26 academic year are due no later than December 20, 2024. Ideal candidates include:
-Tenured or tenure-track junior faculty members in economics, finance, accounting, or a related area.
-Doctoral students who have completed all course work 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@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 (https://pcaobus.org/resources/information-for-academics/publications-and-workingpapers) developed by former Fellows as well as standard-setting and research projects (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@pcaobus.org.

Selection
Applications are reviewed by the PCAOB, and selections are made based on applicant qualifications, 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 Mateo, 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. Business travel is reimbursable in an amount not exceeding the cost to travel from the assigned office or location, unless otherwise required by state law.
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.