McCoy College of Business.Research Insights

Nate Cannon

Associate Professor of Accounting, Department of Accounting Faculty profile

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January–March 2025

Illustration of three people at a conference table with a set of scales between stacks of case files, and the U.S. Capitol dome visible through the window.

Accounting3 min read

Sanctioned Auditors and Former PCAOB Staff Say Enforcement Falls Short on Fairness

Interviews with 20 sanctioned auditors and 13 former PCAOB enforcement staff point to the same weaknesses: one-sided public orders, no assessment of investor harm, and incentives to sanction small firms that cannot afford to fight.

Nate Cannon

Nate Cannon

January–March 2025

Sanctioned Auditors and Former PCAOB Staff Say Enforcement Falls Short on Fairness

One research-backed idea, every Thursday