- 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
- Increasing Diversity in the Accounting Profession Pipeline 2022Increasing Diversity in the Accounting Profession Pipeline January 2022 Download PDF In January 2022, the Center for Audit Quality commissioned Edge Research to learn more about student awareness and perceptions of accounting in an initial study. An updated version of this student was conducted in July 2023. The most recent research can be...July 24th, 2023Publications, Auditors, Talent
- Increasing Diversity in the Accounting Profession PipelineThe accounting profession is facing a dire situation as it continues struggling to recruit students while simultaneously losing an unprecedented number of CPAs to retirement. With U.S. Department of Education data showing declines in the number of students graduating with accounting degrees; AICPA’s most recent trends report showing declines in...July 24th, 2023Publications, Auditors, Talent
- Audit Quality Disclosure Framework (Update)Enhanced disclosures about how a firm supports and monitors audit quality, including related metrics, can promote important dialogue and deepen the understanding of the investment a firm makes in its people and other resources, processes, policies, and technology. Our initial Audit Quality Disclosure Framework was published in 2019. This revised...June 13th, 2023Publications, Auditors, Audit Quality
- 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
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