The Economic Risks of Dismantling the PCAOB
By Taehun Kim | Spring 2026 The Public Company Accounting Oversight Board (PCAOB), created by the Sarbanes-Oxley Act of 2002 (SOX), is an organization that regulates audits of public companies and brokers and dealers registered with the Securities and Exchange Commission (SEC). Their goal is to oversee the auditing profession and the auditing standards, and …