- 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, 2024
Publications, 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
- 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
- Audit Quality Reports Analysis: A Year in ReviewSome accounting firms publish audit quality reports voluntarily to communicate with stakeholders about measures they utilize to maintain, promote, and strengthen audit quality. Enhanced disclosures about how an accounting firm monitors audit quality, including related metrics, can foster important dialogue and deepen stakeholder understanding of the investment accounting firms make...March 22nd, 2023Publications, Auditors, Investors, Policymakers
- Discussion Document: Monitoring Inflation in Certain Countries, November 2022Publications Discussion Document: Monitoring Inflation in Certain Countries, November 2022 Wednesday, November 9, 2022 Download PDF November 9, 2022 In an effort to facilitate greater consistency, the CAQ International Practices Task Force (the “Task Force”) developed a framework for compiling inflation data to assist registrants in monitoring inflation statistics in connection with their determination...November 8th, 2022International Practices Task Force, Meeting Highlights, Publications, Audit Committee, Auditors, Policymakers, Emerging Reporting Areas
- How Do Auditors Maintain Independence?The external auditor – who audits a company’s financial statements and internal control over financial reporting – is an independent, outside party with financial expertise. External auditors are viewed as gatekeepers in the capital markets ecosystem. To be an independent gatekeeper – or, an additional, unbiased check on company management...October 20th, 2022Publications, Auditors, Investors, Policymakers
The latest news and
resources from the CAQ.