- CAQ Statement on SEC ESG DisclosureAlert CAQ Statement on SEC ESG Disclosure Friday, May 29, 2020 The Securities and Exchange Commission’s Investor Advisory Committee recently issued a recommendation stating that the time has come for the Commission to begin in earnest an effort to update public company reporting requirements to include material, decision-useful information on environmental, social, and...May 29th, 2020
Publications, Investors, Policymakers, ESG - Data Ethics and Governance with COVID-19 ConsiderationsPublications Data Ethics and Governance with COVID-19 Considerations Tuesday, May 12, 2020 Data ethics and governance are key priorities for many companies collecting and using large amounts of data. In a recent report, the Institute of Internal Auditors (IIA), a founding partner organization in the Anti-Fraud Collaboration, explores the implications of data ethics...May 12th, 2020Publications, Academics, Anti-Fraud
- Managing Fraud Risk, Culture, and Skepticism During COVID-19COVID-19 Managing Fraud Risk, Culture, and Skepticism During COVID-19 Monday, April 20, 2020 Download PDF The COVID-19 pandemic has resulted in unprecedented social and economic paralysis. Most companies have transitioned to an entirely remote workforce, and while existing technologies have facilitated connectivity via cloud computing and video and teleconferencing services, working in this...April 21st, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- 2019 Audit Committee Transparency BarometerPublications 2019 Audit Committee Transparency Barometer Wednesday, November 6, 2019 Download PDF Although growth has been steady in the amount of information provided in audit committee disclosures, significant opportunities continue to exist to enhance transparency in this area, according to the 2019 edition of the Audit Committee Transparency Barometer. A report issued jointly...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial StatementsPublications Critical Audit Matters: Key Concepts and FAQs for Audit Committees, Investors, and Other Users of Financial Statements Tuesday, July 24, 2018 Download PDF This CAQ publication is designed to promote understanding of critical audit matters (CAMs), a new component of the auditor’s report required by a standard adopted in 2017 by the...April 20th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
- COVID-19 Considerations for Non-GAAP Financial Measures and Performance MetricsCOVID-19 COVID-19 Considerations for Non-GAAP Financial Measures and Performance Metrics Friday, April 17, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, investors and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is...April 17th, 2020Publications, Auditors, Emerging Reporting Areas, Non-GAAP
- Going Concern: Management and Auditor ResponsibilitiesCOVID-19 Going Concern: Management and Auditor Responsibilities Thursday, April 16, 2020 Download PDF The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential...April 16th, 2020Publications, Audit Committee, Auditors, Preparers/Issuers
- Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and ManagementPublications Emerging Technologies, Risk, and the Auditor’s Focus: A Resource for Auditors, Audit Committees, and Management Thursday, May 16, 2019 Download PDF Emerging Technologies, Risk, and the Auditor’s Focus explores financial reporting implications of the evolving use of technology such as artificial intelligence, the internet of things, and smart contracts. As the resource...April 16th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Audit Quality
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