Abstract We survey 170 inspectors, representing 27% of the inspection staff, from auditor
public oversight boards (POBs) in 20 countries to understand whether, how, and why …

Regulatory economics suggests that one benefit of public enforcement is the deterrence of
improper conduct. Using a difference-in-differences (DiD) design, we investigate whether a …

Abstract The Public Company Accounting Oversight Board (PCAOB) was created in 2003
after Congress passed the Sarbanes-Oxley Act of 2002. The mission of the Board is to serve …

This paper examines how different varieties of verification can support the pursuit of
organisational repair. We present data from a detailed field study of the setting of social …

Despite the importance of registration with the PCAOB, there is surprisingly little academic
research on the registration process and its impact on audit outcomes (Abernathy et al …

We investigate the justifications provided by the Public Company Accounting Oversight
Board (PCAOB) when sanctioning audit firms and individual auditors, as disclosed in the …

We examine the effect of audit firm political connections on the harshness of Public
Company Accounting Oversight Board (PCAOB) inspection reports. Relying on Regulatory …

James R. Doty was the chair of the US Public Company Accounting Oversight Board
(PCAOB) from February 2011 to January 2018. Extant research investigates the outcomes of …

Does artificial intelligence (AI) displace auditors? We exploit the staggered hiring of AI
employees at audit office locations across the United States as a proxy for the use of AI at …

We report the results of a field study in which we interviewed and surveyed audit
engagement partners about their initial implementation of critical audit matter (CAM) …