PCAOB/TAR Registered Report Conference

Advancing Audit Research Through Collaboration

PCAOB/TAR Registered Report Conference

Content as of February 29, 2024 - Page currently undergoing updates

Collaborative Research

PCAOB and TAR are collaborating to advance research and policy in auditing and accounting.

PCAOB Fellowship Insights

Panelists shared experiences and insights from the PCAOB fellowship program.

Submission Guidance

Practical advice was provided on submitting proposals to the PCAOB/TAR Registered Report Conference.

The PCAOB/TAR Collaboration

Benefits

Research-Policy Integration

Closer alignment between academic research and regulatory policy-making

Enhanced Data Access

Potential for researchers to access unique datasets through collaboration

Increased Research Impact

Greater potential for research to influence auditing standards and practices

Challenges

Maintaining Independence

Ensuring academic research remains independent from regulatory influence

Research Scope

Balancing PCAOB priorities with broader academic research interests

Timeline Alignment

Reconciling academic publication timelines with regulatory needs

Research Opportunities

  • Access to unique PCAOB datasets for approved research projects
  • Collaboration with PCAOB staff on policy-relevant research questions
  • Potential for research to directly impact auditing standards and practices
  • Opportunities to participate in the PCAOB fellowship program
  • Engagement with regulators and practitioners through conferences and workshops

Submission Guidelines for PCAOB/TAR Registered Report Conference

  • Focus on research questions aligned with PCAOB and TAR priorities
  • Clear explanation of the potential policy implications of the research
  • Detailed methodology and analysis plan
  • Consideration of potential data sources and access requirements
  • Adherence to the registered report format as specified by TAR

Audit Chat: PCAOB/TAR Registered Report Conference

Date: February 29, 2024

In our fourth AuditChat session, we explored the collaboration between the Public Company Accounting Oversight Board (PCAOB) and The Accounting Review (TAR) in advancing auditing research and policy. Our distinguished panelists shared insights on the PCAOB/TAR Registered Report Conference and the opportunities it presents for researchers.

Key Topics Discussed

  • PCAOB and TAR priorities for research and policy advancement
  • Insights from the PCAOB fellowship program
  • Submission process for the PCAOB/TAR Registered Report Conference
  • Balancing academic research with regulatory needs
  • Opportunities for impactful research in auditing

PCAOB Research Priorities

Martin Schmalz discussed the PCAOB's current research priorities and how they align with regulatory objectives.

  • Focus on research that can inform auditing standards and inspections
  • Interest in studies examining the impact of PCAOB activities on audit quality
  • Emphasis on data-driven insights to support evidence-based policymaking

TAR's Role in Collaboration

Nemit Shroff explained TAR's perspective on the collaboration and its benefits for academic research.

  • Opportunity for high-impact research with access to unique data
  • Commitment to maintaining academic rigor and independence
  • Process for ensuring timely review and publication of policy-relevant research

Fellowship Experience

Preeti Choudhary shared insights from her experience as a former PCAOB Economic Research Fellow.

  • Unique perspective gained from working within the PCAOB
  • Opportunities for collaborative research with PCAOB staff
  • Advice for academics considering the fellowship program