The PCAOB inspection reports for large audit firms are primarily anecdotal in nature, providing only a list of … the PCAOB reports of small firms, may not solve the problem. Prior research suggests that statistical data are often … possible decision aids. I first demonstrate that the anecdotal data presented in PCAOB reports can lead to incorrect …

The Public Company Accounting Oversight Board (PCAOB) has responsibility for monitoring public accounting firms that … provide audits for publicly owned companies. Among the duties assigned to the PCAOB was “conducting inspections of registered … public accounting firms. There is no attempt in this paper to evaluate the PCAOB inspection process in relation to the …

Oversight Board (PCAOB, the Board) has proposed a new auditing standard that, if passed, would replace Auditing Standard II, An … to the PCAOB’s inquiry and the roundtable participants, to determine whether this proposal properly addresses those …

providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … specific accounting issues that the FASB and IASB are working on in their joint projects to eliminate the differences are … explored. The issues that the FASB and IASB need to cover in order to complete their efforts laid out in the Memorandum of …

to a large “surprise” caused the Financial Accounting Standards Board (FASB) and the Securities and Exchange Commission …) before and after the issuance of SFAS No.121. The findings provide support for the hypothesis that the FASB's new accounting … under the FASB's authoritative guidance, which brings consistency and comparability in asset impairment reporting. …

On August 17, 2010 the IASB and FASB published an Exposure Draft on leases. A new accounting model for leases which …