1. Expanding the Accounting Profession Pipeline
    New research seeks to dive deeper in understanding students’ perceptions of and experiences with accounting to strengthen the accounting talent pool. Expanding the Accounting Profession Pipeline Download PDF The accounting profession continues to struggle to recruit students while simultaneously losing an unprecedented number of CPAs to retirement. Additionally, the profession faces a challenge...
    April 28th, 2025
    CAQQ
    Publications, Auditors, Talent
  2. The Role of the Auditor in Climate-Related Information
    As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this information. The Role of the Auditor in Climate-Related Information Download PDF As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this...
    April 15th, 2025
    CAQQ
    Publications, Audit Committee, Auditors, ESG
  3. Accounting+ Annual Report
    Now in its fourth year, Accounting+ continues to engage students in unique, dynamic ways that increase awareness of and interest in accounting as an academic and professional pursuit. With the help of the Accounting+ network of partners, we continue to connect with students where they are – in classrooms and...
    April 10th, 2025
    CAQQ
    Publications, Audit Committee, Auditors, Investors, Talent
  4. Audit Committee Practices Report
    This report highlights top priorities identified by surveyed audit committee members as the regulatory environment grows in complexity. Audit Committee Practices Report: Download PDF We’re excited to publish the fourth edition of the Audit Committee Practices Report, a joint effort between Deloitte’s Center for Board Effectiveness (Deloitte) and the Center for Audit Quality...
    February 12th, 2025
    CAQQ
    Publications, Audit Committee, Audit Quality, Emerging Reporting Areas
  5. Analysis of AI-Related Information in S&P 500 Companies’ 10-Ks
    The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of AI-related disclosures in those SEC filings. This was our first year performing this analysis over AI-related information. Analysis of AI-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of...
    February 10th, 2025
    CAQQ
    Publications, Auditors, Investors, Emerging Reporting Areas
  6. Analysis of Climate-Related Information in S&P 500 Companies’ 10-Ks
    The CAQ analyzed S&P 500 companies’ 10-Ks to understand their SEC filing disclosures regarding climate-related information, greenhouse gas emissions, and net-zero and carbon neutral commitments. Analysis of Climate-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of climate-related disclosures in those SEC...
    February 10th, 2025
    CAQQ
    Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
  7. Institutional Investor Survey | Research Findings, Q4 Survey
    As part of the CAQ’s efforts to engage a broad array of stakeholders of company-prepared information and serve as a trusted voice for the audit profession, KRC Research is conducting surveys throughout the year to inform the CAQ team on topics of interest to institutional investors. The survey research was conducted...
    February 6th, 2025
    CAQQ
    Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
  8. Sustainability Reporting and Assurance: Key Considerations for Legislators and Regulators
    Having transparency and accountability in reporting helps companies build stakeholder trust, attract investment, more effectively manage risks, and drive long-term growth. In addition, stakeholders continue to demand high-quality, accurate, and comprehensive data about sustainability-related information, including Greenhouse Gas (GHG) emissions, which affect climate risks. As legislators and regulators respond to the...
    January 23rd, 2025
    CAQQ
    Publications, Policymakers, ESG

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