Increasing Transparency: A Prototype of the Nonpublic Portions of PCAOB Large-Firm Inspection Reports | Zendy

Rachael J. Evans | Zendy; Ronald S. Boster | Zendy; Bill Gradison | Zendy

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Increasing Transparency: A Prototype of the Nonpublic Portions of PCAOB Large-Firm Inspection Reports

Author(s) -

Rachael J. Evans,

Ronald S. Boster,

Bill Gradison

Publication year - 2011

Publication title -

current issues in auditing

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 0.274

H-Index - 11

ISSN - 1936-1270

DOI - 10.2308/ciia.2011.5.1.a1

Subject(s) - accounting , issuer , business , audit , listed company , transparency (behavior) , control (management) , quality (philosophy) , finance , economics , management , computer science , computer security , philosophy , epistemology

SUMMARY:The Sarbanes–Oxley Act of 2002 created the Public Company Accounting Oversight Board (PCAOB) and requires it to conduct annual inspections of accounting firms that regularly provide audit reports for more than 100 public companies (issuers). Certain information in these reports is, by law, nonpublic—in particular, findings of “quality control” (QC) deficiencies. Having access to nonpublic portions of PCAOB inspection reports, the authors create an illustrative example of a nonpublic portion of a large-firm inspection report, albeit with specific firms and issuers de-identified.

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