Center for Economic Analysis (CEA)

The Center for Economic Analysis, which began operations in 2014, studies and advises the Board and PCAOB staff on the role of the audit in capital formation and investor protection and how economic theory and analysis can be used and further developed to enhance the effectiveness of PCAOB programs.

The Center works to integrate economics and rigorous data analysis across the entire range of PCAOB programs, including standard setting, inspections, enforcement, and risk assessment.

The Center's activities include:  

• Preparing economic analysis to inform standard setting and other PCAOB rulemaking
• Fostering economic research on audit-related topics including the role and relevance of the audit in capital markets
• Developing economic tools for use in PCAOB oversight programs