- 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, 2022
Publications, Audit Committee, Audit Quality - 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
- 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
- Value of the AuditOur capital markets are an important engine for driving and maintaining our economic and societal well-being. These markets operate on data, and audited financial statements have long been a critical element of this information dynamic for their accuracy, transparency, and reliability. As investors make investing decisions, they depend on the...June 16th, 2021Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable SummaryPublications Issues Related to the Assessment of the Effectiveness of Management Review Controls: Roundtable Summary Wednesday, April 21, 2021 Download PDF The Center for Audit Quality and the Financial Education & Research Foundation (FERF) of Financial Executives International (FEI) commissioned John Fogarty, Mark Beasley and Doug Prawitt to conduct an independent qualitative research...April 21st, 2021Publications, Auditors, Audit Quality
- Guide to PCAOB InspectionsPublications Guide to PCAOB Inspections Wednesday, March 24, 2021 Download PDF Confidence in public company financial reporting is essential to the strength and vitality of U.S. securities markets. Company management, audit committees, and internal and external auditors all play important roles in providing investors with reliable financial reports. These roles are reinforced by...March 24th, 2021Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- SOX: The Landmark Legislation That Strengthened Financial Reporting and Audit QualityFinancial reporting and audit quality are strong due in part to the current regulatory structure established by the landmark Sarbanes-Oxley Act of 2002 (SOX), which protects investors in the capital markets, while allowing competition and innovation.February 11th, 2021Publications, Audit Committee, Policymakers, Audit Quality
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