Chairman James R. Doty sat down with Don Nicolaisen, former SEC chief accountant and a public company audit committee chair and board member, to talk about his experiences as a one-time auditor and now board member. Mr. Nicolaisen recalls his days as a junior accountant when he raised an audit...

On May 11, 2016, the PCAOB held an Open Board Meeting on a proposal to change the auditor’s reporting model. This is a recording of the meeting. The meeting starts with a presentation by PCAOB staff describing the proposal (1:00). Then Board members make their statements (19:00). Finally, Board...

Why do we need audit quality indicators? Should they be scorecards on auditors? How can these indicators be useful to audit committee members, audit firms, and investors? In the first PCAOB Dialogues episode, these questions and more are addressed by Greg Jonas, leader of the PCAOB AQI project,...