The Public Company Accounting Oversight Board has proposed a set of significant changes in the requirements for auditing firms' quality control systems, in a major update from the earlier standards in ...

The Public Company Accounting Oversight Board released a preview Thursday from its staff about its findings from inspections of audit firms last year ahead of the issuance of its 2019 inspection ...

The Public Company Accounting Oversight Board (PCAOB) has released new and enhanced datasets related to its inspection reports, offering stakeholders improved access to detailed audit information.

THE ASSESSMENT OF COMPANY-LEVEL CONTROLS is a critical part of complying with section 404 of Sarbanes-Oxley. The PCAOB says public companies must assess the design and operating effectiveness of these ...

What is audit quality? This is not meant as a philosophical question, but rather as one that can be answered through ...

Forbes contributors publish independent expert analyses and insights. I am the Jenkins Professor of Accounting at NC State University. A recent study published in Contemporary Accounting Research ...

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