- 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, 2023
Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality, Auditor Independence, Emerging Reporting Areas, ESG, Non-GAAP - Continuing Your Digital Assets Journey: A Tool for Audit CommitteesCompanies continue to engage with digital assets and blockchain technology in a variety of ways, presenting new opportunities and risks for companies incorporating these assets into their business strategy. We also have seen increased calls for digital asset regulation amidst heightened concerns about fraud and misconduct related to digital assets....May 31st, 2023Publications, Audit Committee, Auditors, Company Management, Investors, Preparers/Issuers, Audit Quality, Emerging Reporting Areas, ESG, Non-GAAP
- Audit Committee Practices Report: Priorities and Committee CompositionThe scope of audit committee oversight continues to creep. Given the rapid rate at which risks are emerging and evolving, many boards are taking a fresh look at committee structures and practices to determine whether they are keeping pace with shifting responsibilities and priorities. For audit committees, this can mean...January 11th, 2023Publications, Audit Committee, Audit Quality, Emerging Reporting Areas
- Jumpstart Your Digital Assets Journey: A Tool for Audit CommitteesFrom crypto assets to NFTs (non-fungible tokens), public companies are engaging with digital assets in a variety of ways – some through more straightforward applications, like investing, and others by exploring new opportunities to engage with customers and improve business processes. Digital assets and the underlying technology, blockchain, present new...November 9th, 2022Publications, Audit Committee, Emerging Reporting Areas
- 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
- 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, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, Emerging Reporting Areas
- Preparing for Q3 Earnings Season: Investor EditionPreparing for Q3 Earnings Season: Investor Edition Tuesday, October 6, 2020 The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. To prepare for third quarter reporting, we took a look back at what we learned from the second quarter...October 6th, 2020Publications, Investors, Audit Quality, Emerging Reporting Areas
- 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
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