The Office of Research and Analysis is responsible for the board's research efforts, including the identification and communication of audit risk. The office's analysis supports the board's risk-based approach to inspections of registered audit firms, its enforcement actions, and its development of guidance and other outreach efforts with registered audit firms.

Baumann has served as deputy director of the office since joining PCAOB in September 2006. Prior to that, he served as executive vice president and CFO of Freddie Mac, beginning in April 2003, and served 33 years at PricewaterhouseCoopers.