Jay Brown and Kathleen Hamm are former board members of the Public Company Accounting Oversight Board, or PCAOB. Jay and Kathleen join Lee to discuss the origins of the PCAOB and the ongoing challenges the agency faces. Specifically, they discuss the role of auditors in overseeing non-financial reporting such as ESG disclosure, the difficulty in getting US-listed Chinese companies to comply with American auditing standards, and whether PCAOB standards adequately reflect the risks of a cyber incident at issuers or at the auditors themselves.

Jay's Profile: https://www.law.du.edu/about/people/j-robert-brown-jr

Kathleen's Profile: https://en.wikipedia.org/wiki/Kathleen_Hamm

GFMC's Twitter: @DukeGFMC

Lee's Twitter: @leereiners