- 2023 Audit Committee Transparency BarometerSince 2014, the Center for Audit Quality (CAQ), together with Ideagen Audit Analytics, has analyzed audit committee disclosures of companies in the Standard & Poor’s (S&P) Composite 1500 (S&P 1500), which is composed of the S&P 500 large-cap companies (S&P 500), the S&P MidCap 400 (S&P MidCap), and the S&P...November 30th, 2023
Publications, Audit Committee, Audit Quality - 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
- What Management Needs to Know About the New SEC Cybersecurity Disclosure RulesEarlier this year, the SEC adopted new rules around cybersecurity disclosures. What do audit committees and company management need to know in regards to these new rules and how might they impact reporting and an organization’s cybersecurity program? To help assist company management and other financial reporting stakeholders, the AICPA...September 13th, 2023Publications, Audit Committee, Auditors, Company Management, Cybersecurity, Emerging Reporting Areas
- 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
- 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
- Corporate decision-making: Why choose a CPA for your ESG assurance needs?Publications Corporate decision-making: Why choose a CPA for your ESG assurance needs? Friday, April 28, 2023 Download PDF ESG 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...April 28th, 2023Publications, Audit Committee, Company Management, Investors, ESG
- 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
- 2022 Audit Committee Transparency Barometer2022 Audit Committee Transparency Barometer Download the full report PDF to view a summary table of disclosure rates and examples of effective disclosure, and to read about the benefits of audit committee disclosures. Download PDF Overview In 2014, the Center for Audit Quality (CAQ), together with Audit Analytics – an Ideagen solution, undertook an...November 30th, 2022Publications, Audit Committee, Audit Quality
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