2019 Conference on Auditing and Capital Markets
Тезисы до: 31.07.2019
Даты: 17.10.19 — 18.10.19
Область наук: Экономические;
Е-мейл Оргкомитета: ERA@pcaobus.org
Организаторы: The PCAOB, in conjunction with The Accounting Review
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.
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
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