Working Papers

​​​​​​The ​economic research fellows and staff economists generate high quality working papers that inform the oversight activities of the PCAOB and are disseminated to stimulate discussion and critical comment to the benefit of the public. Working papers are preliminary materials that have not been approved by the Board and reflect only the views of the author(s). ​(Note: Italic name indicates a PCAO​B staff economist;​ bold name indicates a current or former economic research fellow.)






The PCAOB, as a matter of policy, disclaims responsibility for any private publication or statement by any of its economic research fellows or PCAOB staff economists. The views expressed in these papers are those of the authors and do not necessarily reflect the views of the Board, its members, or staff of the PCAOB.​​