Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm and Engagement Metrics

The authors of this publication have no conflicts of interest related to this research.

The views expressed in this letter are those of the participating members of the Committee and do not reflect an official position of the American Accounting Association. The comments do not necessarily reflect the views of every member.

Dereck Barr-Pulliam, University of Louisville, College of Business, School of Accountancy, Louisville, KY, USA; Colleen M. Boland, University of Wisconsin–Milwaukee, Lubar College of Business, Department of Accounting and Taxation, Milwaukee, WI, USA; Brant E. Christensen, Brigham Young University, Marriott School of Business, School of Accountancy, Provo, UT, USA; Dana R. Hermanson, Kennesaw State University, Coles College of Business, School of Accountancy, Kennesaw, GA, USA; John D. Keyser, Case Western Reserve University, Weatherhead School of Management, Department of Accountancy, Cleveland, OH, USA; Kyleen W. Prewett, University of Arkansas, Division of Agriculture, Cooperative Extension Service, Fayetteville, AR, USA; Jonathan S. Pyzoha, Miami University, Farmer School of Business, Department of Accountancy, Oxford, OH, USA.

Editor’s note: Accepted by Editor Nicole S. Wright.