AJPT/AAA Auditing Section/PCAOB Initiative
Research and Regulatory Collaborations:
Research Motivated by the PCAOB Standards Setting Agenda
SUMMARY: The goal of this initiative is to encourage theoretically-based, yet practice-relevant, research scholarship in the field of auditing (defined broadly to include internal auditing, external auditing, and other forms of independent assurance). We seek to provide a sustainable, continuing call for this type of research by utilizing the PCAOB’s standards setting agenda and Standing Advisory Group meetings, and the topics covered therein as substantive motivation for creative and innovative research that seeks to make a practical difference to the regulation and practice of auditing. Click here for more information.