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 publiccompanies and brokers and dealers registered with theSecurities and Exchange Commission (SEC). Their goalis to oversee the auditing profession and the auditingstandards, and their activities contribute to thepreparation of …