PBr3 can react with alcohols, acids and even phenols.
Alcohols, acids and phenols contain -OH group, that means PBr3 reacts with -OH group.
However, according to mechanism of the reaction, the first step is a lone pair of the single-bonded oxygen attacks to the electrophilic P of PBr3 and Br- leaves.
From the IR spectra of an acid and an ester, the C=O stretching of the ester is higher than that of the acid. This implies that the delocalization of the ester's -(O)-R lone pair is less available than the acid's -(O)-H lone pair. Therefore, the nucleophilicity of the ester's oxygen -(O)-R, should be higher than that of the acid's.
So, why esters can't react with PBr3? Or why PBr3 only reacts with -OH group?