Date: October 17-18, 2019
Location: Washington, DC - By invitation only

Overview

The conference aims to foster rigorous economic research on audit-related topics including the economic impact of auditing and audit regulation on capital markets.

Conference organizers are W. Robert Knechel, University of Florida and the PCAOB Office of Economic and Risk Analysis.

Topics

The conference organizers encourage submissions 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.  Papers may be theoretical, archival, or experimental in nature. Topics of interest include, but are not limited to:

• Impact of audit regulation and oversight, including, for example, the recent changes to the auditor’s report and the deterrence effect of enforcement actions
• Economic effects of the application of auditing standards to audits of emerging growth companies
• Proxies for and indicators of audit quality and their potential usage and impact
• Applications of data analytics and technology in audits and audit regulation
• Impact of cybersecurity threats on audit performance and audit firm information security
• Understanding audit expectations among investors and other stakeholders
• Firm governance and quality controls in audit firms
• Global regulation of auditing and nature of multinational engagements

Paper Submission Details

Send a PDF version of your working paper, with a separate title page to facilitate a blind-review, by July 31, 2019, to ERA@pcaobus.org specifying "PCAOB Conference" in the subject line.

The PCAOB will reimburse presenters and discussants reasonable travel expenses and accommodations.

Conference Attendance

Attendance is free and by invitation only.  Academics interested in receiving an invitation should contact the conference organizers at ERA@pcaobus.org.

For more information, please click here.