PCAOB 2024 Conference on Auditing and Capital Markets Attracts Over 200 Participants From Across Academia

Among other topics, the PCAOB's annual research conference panels covered research related to machine learning and the audit, auditor-client matching, and transparency and auditing

Washington, DC, Oct. 18, 2024

The Public Company Accounting Oversight Board (PCAOB) today concluded its two-day 2024 Conference on Auditing and Capital Markets, held in Washington, DC. Open to academics and Ph.D. students, the research conference attracted over 200 participants from around the world.

In remarks at the conference, PCAOB Chair Erica Y. Williams underscored the importance of the PCAOB's relationship with the academic community. "Your insights and perspectives help us to build an understanding of the role of audit and audit regulation in our capital markets," she said.

Established by the PCAOB in 2014, the Conference on Auditing and Capital Markets is designed to foster rigorous economic research on audit-related topics (including the economic impact of auditing and audit regulation on capital markets), inform the academic community about PCAOB activities and developments, and obtain input from the academic community on topics of interest to the PCAOB.

At this year's conference, academics presented research during panels focused on the following topics:

• Auditor-Client Matching
• Impacts of Audit Regulation
• Machine Learning and the Audit
• The Labor Market for Accountants
• Transparency and Auditing

In addition to these panels - and sessions featuring PCAOB speakers - participants heard remarks from Chad Stefaniak, Associate Professor in the School of Accounting at the University of South Carolina's Darla Moore School of Business and the President of the Auditing Section of the American Accounting Association.

"Each year, the Conference on Auditing and Capital Markets generates significant and meaningful discussion around topics that are critical for investors and the capital markets," said Dr. Martin C. Schmalz, the PCAOB's Chief Economist and the Director of its Office of Economic and Risk Analysis. "My PCAOB colleagues and I thank all those who participated in this year's conference, and we look forward to future dialogue and engagement."

Learn more about the PCAOB's work related to economic analysis on our website.

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About the PCAOB

The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and further the public interest in the preparation of informative, accurate, and independent audit reports. The PCAOB also oversees the audits of brokers and dealers registered with the Securities and Exchange Commission, including compliance reports filed pursuant to federal securities laws.

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PCAOB Office of Communications and Engagement
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