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Journal Articles

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

Dereck Barr-Pulliam, Colleen M. Boland, Brant E. Christensen, Dana R. Hermanson, John D. Keyser, Kyleen W. Prewett, Jonathan S. Pyzoha
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): C1–C3.
https://doi.org/10.2308/CIIA-2024-024
Published: 01 October 2024
...Dereck Barr-Pulliam; Colleen M. Boland; Brant E. Christensen; Dana R. Hermanson; John D. Keyser; Kyleen W. Prewett; Jonathan S. Pyzoha SUMMARY On April 9, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposal Firm Reporting...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> Proposal on <em>Firm Reporting</em>
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Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, Jonathan S. Pyzoha, Amy C. Tegeler
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (2): C4–C10.
https://doi.org/10.2308/CIIA-2024-012
Published: 01 October 2024
...Colleen M. Boland; Dana R. Hermanson; Julia L. Higgs; Kyleen W. Prewett; Jonathan S. Pyzoha; Amy C. Tegeler SUMMARY In June 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Amendments to PCAOB Auditing Standards Related to a Company’s...
View article titled, Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the <span class="search-highlight">PCAOB’s</span> <em>Amendments to <span class="search-highlight">PCAOB</span> Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</em>
Open the PDF for Additional Comments of the American Accounting Association Auditing Section Auditing Standards Committee on the <span class="search-highlight">PCAOB’s</span> <em>Amendments to <span class="search-highlight">PCAOB</span> Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</em> in another window
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Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Auditing Standard—Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards

Dereck Barr-Pulliam, Colleen M. Boland, Sean A. Dennis, Dana R. Hermanson, John D. Keyser, Jonathan S. Pyzoha, Jason L. Smith
Journal: Current Issues in Auditing
Current Issues in Auditing 1–9.
https://doi.org/10.2308/CIIA-2024-035
Published: 19 September 2024
...Dereck Barr-Pulliam; Colleen M. Boland; Sean A. Dennis; Dana R. Hermanson; John D. Keyser; Jonathan S. Pyzoha; Jason L. Smith SUMMARY On June 12, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on Proposed Auditing Standard...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Auditing Standard—Designing and Performing Substantive Analytical Procedures and Amendments to Other <span class="search-highlight">PCAOB</span> Standards</em>
Open the PDF for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Auditing Standard—Designing and Performing Substantive Analytical Procedures and Amendments to Other <span class="search-highlight">PCAOB</span> Standards</em> in another window
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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

Dereck Barr-Pulliam, Colleen M. Boland, Brant E. Christensen, Dana R. Hermanson, John D. Keyser, Kyleen W. Prewett, Jonathan S. Pyzoha
Journal: Current Issues in Auditing
Current Issues in Auditing 1–17.
https://doi.org/10.2308/CIIA-2024-025
Published: 20 July 2024
...Dereck Barr-Pulliam; Colleen M. Boland; Brant E. Christensen; Dana R. Hermanson; John D. Keyser; Kyleen W. Prewett; Jonathan S. Pyzoha SUMMARY On April 9, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposal Firm and Engagement...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> Proposal on <em>Firm and Engagement Metrics</em>
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Auditing Standard—General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to PCAOB Standards

Participating Committee Members, Colleen M. Boland, Matthew S. Ege, Noel Harding, Dana R. Hermanson, (Committee Chair), Kyleen W. Prewett, Jonathan S. Pyzoha
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (1): C1–C10.
https://doi.org/10.2308/CIIA-2023-011
Published: 01 March 2024
...Participating Committee Members; Colleen M. Boland; Matthew S. Ege; Noel Harding; Dana R. Hermanson, (Committee Chair); Kyleen W. Prewett; Jonathan S. Pyzoha SUMMARY On March 28, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Auditing Standard—General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to <span class="search-highlight">PCAOB</span> Standards</em>
Open the PDF for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Auditing Standard—General Responsibilities of the Auditor in Conducting an Audit and Proposed Amendments to <span class="search-highlight">PCAOB</span> Standards</em> in another window
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Journal Articles

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Amendments to PCAOB Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments

Participating Committee Members, Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Kyleen W. Prewett, Jonathan S. Pyzoha, Amy C. Tegeler
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (1): C11–C26.
https://doi.org/10.2308/CIIA-2023-016
Published: 01 March 2024
...Participating Committee Members; Colleen M. Boland; Dana R. Hermanson; Julia L. Higgs; Kyleen W. Prewett; Jonathan S. Pyzoha; Amy C. Tegeler SUMMARY On June 6, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Amendments to PCAOB...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Amendments to <span class="search-highlight">PCAOB</span> Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</em>
Open the PDF for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Amendments to <span class="search-highlight">PCAOB</span> Auditing Standards Related to a Company’s Noncompliance with Laws and Regulations and Other Related Amendments</em> in another window
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form

Participating Committee Members, Colleen M. Boland, Dana R. Hermanson, Julia L. Higgs, Jonathan S. Pyzoha, Yibo Zhang (James)
Journal: Current Issues in Auditing
Current Issues in Auditing (2024) 18 (1): C27–C37.
https://doi.org/10.2308/CIIA-2023-019
Published: 01 March 2024
...Participating Committee Members; Colleen M. Boland; Dana R. Hermanson; Julia L. Higgs; Jonathan S. Pyzoha; Yibo Zhang (James) SUMMARY On June 26, 2023, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its Proposed Amendments Related to Aspects...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</em>
Open the PDF for Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>Proposed Amendments Related to Aspects of Designing and Performing Audit Procedures That Involve Technology-Assisted Analysis of Information in Electronic Form</em> in another window
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s A Firm’s System of Quality Control and Other Proposed Amendments to PCAOB Standards, Rules, and Forms

Colleen M. Boland, Matthew S. Ege, Noel Harding, Dana R. Hermanson, Kyleen W. Prewett, Jonathan S. Pyzoha
Journal: Current Issues in Auditing
Current Issues in Auditing (2023) 17 (2): C14–C31.
https://doi.org/10.2308/CIIA-2023-005
Published: 01 September 2023
...Colleen M. Boland; Matthew S. Ege; Noel Harding; Dana R. Hermanson; Kyleen W. Prewett; Jonathan S. Pyzoha SUMMARY On November 18, 2022, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposed quality control standard, A Firm’s System...
View article titled, Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the <span class="search-highlight">PCAOB’s</span> <em>A Firm’s System of Quality Control and Other Proposed Amendments to <span class="search-highlight">PCAOB</span> Standards, Rules, and Forms</em>
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Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in PCAOB Filings

Carol Callaway Dee, Ayalew Lulseged, Tianming Zhang
Journal: Current Issues in Auditing
Current Issues in Auditing (2020) 14 (2): P1–P8.
https://doi.org/10.2308/CIIA-19-002
Published: 11 August 2020
...Carol Callaway Dee; Ayalew Lulseged; Tianming Zhang SUMMARY In “Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings” ( Dee, Lulseged, and Zhang 2015 ), we examine quality for issuer audits disclosed as involving less-experienced “participating auditors...
View article titled, Audit Quality and Disclosures of Less-Experienced Participating Audit Firms in <span class="search-highlight">PCAOB</span> Filings
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Journal Articles

A Review of the PCAOB's Enforcement Program: 2005–2017

Carl W. Hollingsworth, James H. Irving
Journal: Current Issues in Auditing
Current Issues in Auditing (2021) 15 (1): A1–A18.
https://doi.org/10.2308/CIIA-2019-508
Published: 12 June 2020
...Carl W. Hollingsworth; James H. Irving SUMMARY This study examines the PCAOB's Division of Enforcement from 2005 to 2017, a time period when it expanded from a $5 million to a $22 million program area. We find that a pronounced increase in disciplinary orders issued during the latter years...
View article titled, A Review of the <span class="search-highlight">PCAOB's</span> Enforcement Program: 2005–2017
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Initial Evidence of U.S. Audit Partner Identification in Form AP Shows Limited Impact on Audit Quality

Lauren M. Cunningham, Sarah E. Stein, Nicole S. Wright
Journal: Current Issues in Auditing
Current Issues in Auditing (2019) 13 (2): P1–P11.
https://doi.org/10.2308/ciia-52431
Published: 01 April 2019
... the same time period regardless of whether Form AP was implemented, whether it be due to new technologies, continuous improvements in audit quality, quality control processes, or ongoing PCAOB inspection and enforcement mechanisms. These “normal course of business” improvements would make it difficult...
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Profiling Membership in the PCAOB's Standing Advisory Group

Kelsey Brasel, L. Tyler Williams
Journal: Current Issues in Auditing
Current Issues in Auditing (2019) 13 (1): A30–A41.
https://doi.org/10.2308/ciia-52382
Published: 01 February 2019
...Kelsey Brasel; L. Tyler Williams SUMMARY The Public Company Accounting Oversight Board (PCAOB) appoints an advisory group known as the Standing Advisory Group (SAG) to provide input on the relevance and appropriateness of its standard-setting agenda. Throughout the year, the PCAOB convenes...
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Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from PCAOB Comment Letters

L. Tyler Williams, W. Mark Wilder
Journal: Current Issues in Auditing
Current Issues in Auditing (2017) 11 (1): A22–A44.
https://doi.org/10.2308/ciia-51563
Published: 01 September 2016
...L. Tyler Williams; W. Mark Wilder SUMMARY This study examines practitioners' perspectives on audit firm rotation and alternative solutions to enhance independence in the audit industry as solicited by the PCAOB's “Concept Release on Audit Firm Rotation and Auditor Independence.” Accordingly, we...
View article titled, Audit Firm Perspective on Audit Firm Rotation and Enhancing Independence: Evidence from <span class="search-highlight">PCAOB</span> Comment Letters
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Early Evidence on the Effects of Critical Audit Matters on Auditor Liability

Christine Gimbar, Bowe Hansen, Michael E. Ozlanski
Journal: Current Issues in Auditing
Current Issues in Auditing (2016) 10 (1): A24–A33.
https://doi.org/10.2308/ciia-51369
Published: 01 December 2015
.... March 2015 December 2015 2016 PCAOB audit reporting auditor litigation critical audit matters (CAMs) The U.S. Public Company Accounting Oversight Board (PCAOB) recently proposed significant changes to the audit reporting model that would require auditors to disclose critical...
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