- Audit Committee Practices ReportThis 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
Publications, Audit Committee, Audit Quality, Emerging Reporting Areas - Institutional Investor Survey | Research Findings, Q4 SurveyAs 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, 2025Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- 2024 Audit Committee Transparency BarometerBeginning in 2014, the Center for Audit Quality (CAQ), together with Audit Analytics – an Ideagen solution, has annually analyzed public company audit committee disclosures of companies in the Standard & Poor’s (S&P) Composite 1500 (S&P 1500), which is comprised of the S&P 500 large-cap companies (S&P 500), the S&P...November 15th, 2024Publications, Audit Committee, Audit Quality
- The Role of the Auditor: Assessing and Responding to Fraud RiskThe Role of the Auditor: Assessing and Responding to Fraud Risk provides insights into practices, tools, and considerations that can help auditors, especially those with less experience, enhance their professional skepticism and overall approach to assessing and responding to the risks of material misstatement resulting from fraud during the...October 2nd, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality
- Critical Audit Matters Survey | Research Findings, Q3 SurveyAs part of the CAQ’s efforts to engage a broader array of stakeholders who use company-prepared financial and non-financial information and serve as a prominent voice for the audit profession, KRC Research is conducting quarterly research to inform the research team on topics of interest related to what active institutional...September 5th, 2024Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- Audit Committee Oversight in the Age of Generative AICollective interest in and awareness of generative AI (genAI) has grown exponentially since the public release of several genAI chatbots powered by large language models beginning in November 2022. While artificial intelligence (AI) and machine learning are not new, the accessibility and ease of use provided by genAI chatbots and...July 29th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Financial Restatement Trends in the United States: 2013 – 2022The Center for Audit Quality (CAQ) has conducted an analysis of restatements announced over the decade (2013 – 2022). Restatement activity is commonly referenced as a measure of financial reporting quality; therefore, a periodic review of associated trends may be of interest to investors and other users of financial statements....June 6th, 2024Publications, Audit Committee, Auditors, Policymakers, Audit Quality
- Analysis of PCAOB Proposals on Public Disclosure of Firm and Engagement Metrics and Firm ReportingOn April 9, 2024, the PCAOB issued two proposals, Firm and Engagement Metrics, and Firm Reporting, that would expand reporting requirements by requiring audit firms to make publically available both firm-wide and individual client engagement information. Comments on both proposals are due June 7, 2024. The metrics the PCAOB has proposed...May 7th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
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