All PCAOB articles – Page 13
-
Blog
New PCAOB takes fresh look at auditor independence
The all-new PCAOB is taking a fresh look at whether auditors need new guidance on their required communication with audit committees regarding independence.
-
Blog
Former EY partner wins appeal of PCAOB disciplinary action
An appeals court has thrown out a PCAOB disciplinary finding against a former EY audit partner that was reviewed and supported by the SEC.
-
Blog
Study establishes link between fee pressure and audit quality
New academic research suggests there is indeed a correlation between pressure on audit fees and audit quality — and it’s not pretty.
-
Blog
SEC settles with audit firms over unregistered work
The SEC has settled charges with foreign affiliates of KPMG, Deloitte, and BDO for overseas audit work that was not properly registered with the PCAOB.
-
Blog
Reporting improves with KAM disclosures, study says
After a year of reporting “key audit matters” in audit reports abroad, financial reporting has improved, says a study by a global accounting group.
-
Blog
IFIAR reports some audit improvement; calls for more
Audit regulators globally say they’re seeing some incremental improvement in audit inspection results, but not yet enough.
-
Blog
PCAOB censures former engagement partner over Koss audits
The PCAOB has censured the partner who oversaw audits at Koss, where a top finance executive went prison on charges of embezzling more than $30 million.
-
Blog
New study says long audit tenure slows corrections
Recently published academic research suggests there is indeed a detriment to audit quality when audit firms hold long tenures on audit engagements.
-
Blog
Auditors defer more to former colleagues, study suggests
Auditors will show some deference to judgment calls when the CFO of the client company is an alumni of the audit firm, according to emerging academic research.
-
Article
SEC considers amending auditor independence rules
Has it become unrealistic for some companies to engage truly independent auditors? Exploring that possibility, the SEC may amend its independence rules.
-
Blog
One Big 4 firm grows client base, others lose, data says
For the third straight year, one Big 4 firm has held steady or grown its number of public company audit engagements while the other three have lost ground.
-
ArticleFraud, conspiracy charges pile on audit committee task list
Charges of fraud and conspiracy have rocked the audit profession and raised concerns about the regulatory process, leaving audit committees with more questions to ask auditors.
-
Blog
COSO appoints new chair, may consider internal control guidance
As new leadership takes the helm at COSO, the board is considering whether it can help sort out ongoing tension over public company internal control reporting.
-
Article
PCAOB ponders plateau, calls on firms to dig deeper
With PCAOB inspection results hitting a plateau, how can auditors be held accountable for better audit quality? Amid allegations of fraud and conspiracy, is culture a factor?
-
Blog
Amid fraud, conspiracy charges, should inspection results be restated?
Former KPMG leaders gamed up to two years of inspection results, federal authorities say, but no one will discuss whether those results can or should be corrected.
-
Blog
DOJ charges fraud, conspiracy over PCAOB inspection leaks
The Department of Justice and the SEC are bringing charges including fraud and conspiracy against former KPMG and PCAOB staff over a leak that compromised inspections.
-
Article
Recent findings raise fresh questions over auditors and fraud
Recent findings against PwC illuminate audit failures that the PCAOB has been harping on for years, although its ultimate weight on auditors' duty to find fraud is not yet clear.
-
Blog
PCAOB findings on PwC, EY show small improvements
The PCAOB released its latest inspection reports for EY and PwC, documenting another year of small change in audit deficiency findings.
-
Blog
PCAOB names Chief of Staff
Public Company Accounting Oversight Board Chairman William Duhnke has named Francis “Abe” Dymond chief of staff for the PCAOB, effective immediately.
-
Blog
Audit fees creep higher in 2016, study shows
Public company audit fees inched upward again in 2016, based on the latest data available from Audit Analytics.