Other Research Projects

The PCAOB staff perform economic and risk analysis and publish white papers on a variety of audit-related topics.

Emerging Growth Companies Report

This white paper provides general information about certain characteristics of emerging growth companies — a group defined by the Jumpstart Our Business Startups Act (JOBS Act). The information is derived from the most recent available Securities and Exchange Commission filings and data from third-party vendors.

• White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2023, by Matthew Hodge, Mark Jacobs, Andy Nguyen, and Kelly Poy (published May 23, 2025) 
  • List of Emerging Growth Companies whose characteristics are summarized in the associated White Paper on Characteristics of Emerging Growth Companies and Their Audit Firms at November 15, 2023

Past Reports

Other Research

• White Paper on the Auditor's Reports of Certain UK Companies that Comply with International Auditing Standard 700 (UK and Ireland) (Revised June 2013), by Patrick Kastein, Saad Siddiqui (published May 11, 2016)
• "Activity Summary and Audit Implications for Reverse Mergers involving Companies from the China Region," by Jason Williams, Patti Babilotte, Patrick Kastein, and Joseph St. Denis (March 14, 2011)