Public Accounting Oversight Board

Public Accounting Oversight Board (PCAOB)

The organization that oversees auditors. Set up after the Sarbanes-Oxley Act of 2002.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.
References in periodicals archive ?
Speaking to a widespread sense that outside auditors have become more cautious and less collegial with their clients--given that the Public Accounting Oversight Board (PCAOB) is now staring over their shoulders--Hanish said that many corporate executives believe auditor fees have been driven up by decisions by audit engagement leaders to send issues to their regional or national issues for review.
Financial disclosures, prohibitions on personal loans to directors and executive officers, creation of the new public accounting oversight board, and other corporate responsibility issues were covered as well.

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