The PCAOB inspections process over global network firms: synthesizing the perspective of former inspectors with prior research
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.
- DOI
- 10.1007/s11142-026-09941-8
- Volume
- 31 (2)
- Pages
- 1521-1565
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref