The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research

• 成果类型: Article
• 署名作者: Maksymov, Eldar; Westermann, Kimberly D.
• 署名单位: Arizona State University; Arizona State University-Tempe; California Polytechnic State University San Luis Obispo; California State University System; California Polytechnic State University San Luis Obispo
• 刊物名称: REVIEW OF ACCOUNTING STUDIES
• ISSN/ISSBN: 1380-6653; 1573-7136
• DOI: 10.1007/s11142-026-09941-8
• 发表日期: 2026-06
• 页码: 1521-1565
• 关键词: auditing; PCAOB inspections; Audit regulation; Global network firms; Inspector perspectives; Audit oversight; K23; M42; M48; QUALITATIVE RESEARCH; audit firms; RISK; IMPACT; field

摘要

Calls for greater transparency in PCAOB inspections have intensified amid persistent concerns about opacity and inconsistency. We integrate prior academic research with in-depth interviews from 29 former PCAOB inspectors to construct a detailed, phase-based account of the inspection process over global network firms. We organize insights into four sequential phases-hiring, training, and performance assessment; planning; execution; and resolution-and present structured taxonomies that combine the literature with novel, practice-based observations. The paper's primary contribution lies in organizing fragmented research and insider perspectives into a framework that clarifies how inspections operate in practice and where further research is critical. This synthesis provides a structured foundation for researchers, practitioners, and regulators seeking to evaluate and strengthen audit oversight-at a time when the structure and independence of the PCAOB itself faces renewed political scrutiny.