- Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19Publications, COVID-19 Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19 Monday, November 9, 2020 Download PDF Despite numerous other challenges faced by companies during one of the most disruptive times in recent decades, cybersecurity remains top of mind for businesses as they respond to the COVID-19 pandemic. This post, part of...November 9th, 2020
Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, Emerging Reporting Areas - 2020 Audit Committee Transparency Barometer2020 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure. Download PDF Overview In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging...October 13th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- 2020 Audit Committee Transparency Barometer2020 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure. Download PDF Overview In our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging...October 1st, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Auditor Reporting – COVID-19 ConsiderationsCOVID-19, Publications Auditor Reporting – COVID-19 Considerations Tuesday, July 14, 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...July 14th, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, Emerging Reporting Areas
- The Role of Auditors in Company-Prepared ESG Information: Present and FutureInvestors and other stakeholders are calling on companies to disclose more about their sustainability and environmental, social, and governance (ESG) strategies. This call for transparency is not new, but there is a heightened focus on this reporting in response to investors’ growing interests in and incorporation of sustainability considerations into...June 1st, 2020Publications, Audit Committee, Auditors, Investors, Policymakers, Preparers/Issuers, ESG
- 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
- 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
The latest news and
resources from the CAQ.