Does the PCAOB Undermine Auditor Professionalism?

In 2002, the Sarbanes-Oxley Act created the Public Company Accounting Oversight Board and transformed public company auditing in the United States from a self-regulated, to a regulated, profession. The PCAOB’s statutory mission is to “further…

The Impact of Disclosing Engagement Partner Identity: No Clear Answer

By Dan Goelzer

In 2015, the Public Company Accounting Oversight Board adopted a rule requiring accounting firms to make a filing disclosing the name of the engagement partner…

Congress Considers Legislation to End the Listing of Chinese Companies with Uninspectable Auditors

After years of fruitless negotiations between the PCAOB and Chinese regulators, Congress now has before it bipartisan legislation that would address a…

NOCLAR: THE PCAOB PROPOSES TO BROADEN THE AUDITOR’S ROLE

By Dan Goelzer

Oversight of Crypto Auditing: Asking the PCAOB to Go Out of Bounds

The PCAOB’s “Modest Proposal” to Modernize the Foundations of Auditing

Would Auditing Improve If the PCAOB Brought More Enforcement Actions?

Listen to Your Auditor or Pay the Price Later

By Daniel L Goelzer

Audits often uncover financial reporting mistakes. When a misstatement is detected, the auditor proposes to company management an adjustment to correct the error. However, in the case of adjustments that…

The PCAOB Takes Aim at Negligent Auditors

By Dan Goelzer