- 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, 2024
Publications, Auditors, Investors, ESG - 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
- Institutional Investor Survey | Research Findings, Q2 SurveyThe Center for Audit Quality is pleased to release this research to further understand capital market stakeholder information needs. Capital markets operate on trust and transparency, and understanding investor information needs as they allocate capital is necessary to build and maintain both. To reach a broad range of institutional investors, the...April 22nd, 2024Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, ESG
- Auditing 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...April 4th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Summary of the Enhancement and Standardization of Climate-Related Disclosures for InvestorsOn March 6, 2024, the Securities and Exchange Commission adopted The Enhancement and Standardization of Climate-Related Disclosures for Investors. The final rule requires a registrant to disclose certain climate-related information in its registration statements and annual report. The rule aims to provide investors with consistent, comparable, and reliable information about the...March 18th, 2024Publications, Investors, Emerging Reporting Areas, ESG
- Institutional Investor Survey | Research Findings, Q1 SurveyUnderstanding how consumers perceive and utilize financial and non-financial corporate information is crucial for promoting transparency, trust, and stability in financial markets. To address this, the Center for Audit Quality (CAQ) is engaging investors to understand their attitudes on assurance and corporate reporting issues specific to U.S. capital markets. To reach...February 20th, 2024Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Anti-Fraud
- Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research FindingsIn an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks. The...November 17th, 2023Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG
- Views on Public Company Auditors: Audit Committee Member and Institutional Investor Research FindingsAs part of the CAQ’s efforts to engage a broader array of stakeholders and serve as a prominent voice for the audit profession, KRC Research conducted qualitative research in the format of in-depth interviews with Institutional Investors and Audit Committee Members of publicly traded companies. The research was designed to assess...June 5th, 2023Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality, Auditor Independence, Emerging Reporting Areas, ESG, Non-GAAP
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