The conference is organized by the PCAOB in conjunction with the Journal of Accounting Research (JAR).

Date: October 4-5, 2018
Location: Washington — By invitation only

Overview

The conference aims to foster rigorous economic research on audit-related topics including the economic impact of auditing and audit regulation on capital markets.

Topics

The conference organizers encourage the submission of papers about all aspects of auditing of corporations, as well as the impact of regulation and oversight.  Papers may be theoretical, archival, or experimental in nature.

Topics of interest include, but are not limited to:

• Market impact of audit regulation and oversight
• Economic effects of the application of audit standards to audits of emerging growth companies
• Applications of regulatory economics to auditing
• Role of the audit in capital formation and economic growth
• Industrial organization of the audit profession
• Political economy of auditing and accounting
• Economic and social incentives in auditing, including research on heuristics, biases, and social networks
• Effects of multi-layered principal-agent relationships present in auditing
• Applications of behavioral economics to auditing, financial reporting, and the formulation of auditing standards
• Effects of audit and financial reporting failures on financial markets
• Economic and audit quality impacts of international regulatory audit reforms
• Applications of technology in audits and audit regulation
• Proxies for and indicators of audit quality and their potential usage and impact

For more information on how to submit a paper by July 13, 2018, go to https://pcaobus.org/EconomicAndRiskAnalysis/Conference/Pages/2018-Conference-on-Auditing-and-Capital-Markets-and-Call-for-Papers.aspx