- 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, 2023
Publications, 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 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
- Audit Committee: The Kitchen Sink of the BoardIn seeking to understand more about audit committees’ evolving responsibilities, proxy disclosure strategies, and self-evaluation processes, the Center for Audit Quality partnered with academic researchers at the University of Tennessee Knoxville’s Neel Corporate Governance Center and the Pamplin College of Business at Virginia Tech who interviewed audit committee chairs or...November 1st, 2022Publications, Academics, Audit Committee, Investors, Audit Quality
- 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
- Demonstrating the Value of Public Company AuditorsA letter from the Center for Audit Quality’s CEO Julie Bell Lindsay: Dear Readers, In reflecting on 2021, it would be easy to summarize it as “déjà vu.” The continuing impact of the global pandemic kept us largely working from home, cancelling in-person meetings for more virtual “zooms,” and not back to...March 7th, 2022Publications, Video, Auditors, Investors, Policymakers, Audit Quality
- 2021 Audit Committee Transparency Barometer2021 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 the 8th year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the CAQ observed slight increases...November 10th, 2021Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- S&P 500 and ESG ReportingPublications S&P 500 and ESG Reporting Monday, August 9, 2021 Key Takeaways CAQ looked at the most recent publicly available ESG data for S&P 500 companies.1 We found that 95% of S&P 500 companies had detailed ESG information publicly available. The information the CAQ examined was primarily outside of an SEC submission in a standalone...August 9th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
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