- ESG Reporting: A Primer on Key Regulatory Reporting Requirements for U.S. Based EntitiesThis publication offers insight into key regulatory ESG reporting requirements and standards likely to impact U.S. entities. ESG Reporting: A Primer on Key Regulatory Reporting Requirements for U.S. Based Entities Download PDF Navigating the rapidly evolving ESG reporting landscape can be challenging. Adding to the complexity of preparing for various regulatory reporting requirements is...December 4th, 2024
Publications, Auditors, Company Management, ESG - 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
- Audit Partner Pulse SurveyThe Center for Audit Quality’s (CAQ) Audit Partner Pulse Survey, now in its third year, asked audit partners at the country’s leading public company audit firms about their views on the current business environment in the United States. Topics covered include U.S. economic health, challenges and risks facing businesses, and...October 30th, 2024Publications, Auditors
- 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
- Investor decision-making: Why CPAs are the Preferred Practitioners for Sustainability Assurance ServicesESG considerations have become a core part of investment analysis and a top priority for corporations and communities. There has been an acceleration in the number of companies reporting on ESG risks and opportunities; a dramatic shift in the range of stakeholders (investors, employees, customers, and others) demanding ESG prioritization;...July 11th, 2024Publications, Investors, ESG
- S&P 500 ESG Reporting and Assurance AnalysisThe CAQ looked at ESG reports, company websites, completed CDP Climate Change Questionnaires, and third-party assurance or verification reports for 2022 period end data from S&P 500 companies to understand what they disclosed about ESG reporting standards and frameworks, GHG emissions, assurance or verification over the ESG information, and net...July 2nd, 2024Publications, Auditors, Investors, ESG
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