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

被引：0

作者：

Barr-Pulliam, Dereck ^{[1
]}

Boland, Colleen M. ^{[2
]}

Christensen, Brant E. ^{[3
]}

Hermanson, Dana R. ^{[4
]}

Keyser, John D. ^{[5
]}

Prewett, Kyleen W. ^{[6
]}

Pyzoha, Jonathan S. ^{[7
]}

机构：

[1] Univ Louisville, Coll Business, Sch Accountancy, Louisville, KY 40292 USA

[2] Univ Wisconsin Milwaukee, Lubar Coll Business, Dept Accounting & Taxat, Milwaukee, WI USA

[3] Brigham Young Univ, Marriott Sch Business, Sch Accountancy, Provo, UT USA

[4] Kennesaw State Univ, Sch Accountancy, Coles Coll Business, Kennesaw, GA USA

[5] Case Western Reserve Univ, Weatherhead Sch Management, Dept Accountancy, Cleveland, OH USA

[6] Univ Arkansas, Cooperat Extens Serv, Div Agr, Little Rock, AR USA

[7] Miami Univ, Farmer Sch Business, Dept Accountancy, Oxford, OH USA

来源：

CURRENT ISSUES IN AUDITING | 2024年 / 18卷 / 02期

关键词：

auditing standards; firm reporting; PCAOB;

D O I：

10.2308/CIIA-2024-024

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

On April 9, 2024, the Public Company Accounting Oversight Board (the Board or PCAOB) issued a request for comment on its proposal Firm Reporting (PCAOB 2024). This comment letter summarizes the views of the participating members of the Auditing Standards Committee of the Auditing Section of the American Accounting Association. We commend the PCAOB for its efforts to promote audit firm transparency. Our comments include overall observations and perspectives on the Board's economic analysis.

引用

页码：C1 / C3

页数：3

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