...L. Tyler Williams; W. Mark Wilder SYNOPSIS The Public Company Accounting Oversight Board (PCAOB; Board) maintains that constituent feedback plays an essential and dynamic role in its audit standard-setting process. We examine a major source of constituent feedback, responses to standard-setting...

...Christine Nolder; Zoe-Vonna Palmrose SYNOPSIS The pace of standard-setting by the Public Company Accounting Oversight Board (PCAOB) has been glacial, which increases the risk that U.S. auditing standards are not keeping up with the global audit environment. Legislation enacted in 2012 that created...

...John Peter Krahel; William R. Titera SYNOPSIS Accounting and auditing standards help manage a compromise between users' desire for more information and the costs to prepare and transmit that information. Previously forced to manage a paucity of information, businesses now look to capitalize upon...