- 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, 2023
Publications, 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 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
- 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
- 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
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