- 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, 2022
Publications, Video, Auditors, Investors, Policymakers, Audit Quality - Audit Committee Practices Report: Common Threads Across Audit CommitteesAudit Committee Practices Report: Common Threads Across Audit Committees Download PDF Audit committee oversight is an important job that just keeps getting more complex. Since the Sarbanes-Oxley Act (SOX) came into play in 2002, audit committees have evolved and adapted to fulfill their unique and expanding role. Audit committees are charged with...January 19th, 2022Publications, Audit Committee
- 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
- Audited Financial Statements and Climate-Related Risk ConsiderationsAudited Financial Statements and Climate-Related Risk Considerations Thursday, September 9, 2021 We are at a pivotal moment for climate-related and other environmental, social and governance (ESG) reporting, as investor and other stakeholder demand for this information continues to increase. This increase in demand has prompted governments and regulators around the world to...September 9th, 2021Publications, Audit Committee, Auditors, ESG
- 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
- Illegal Acts: The External Auditor’s ResponsibilitiesPublications Illegal Acts: The External Auditor’s Responsibilities Monday, July 26, 2021 Recent global corporate fraud scandals such as those related to Wirecard in Germany and Carillion in the United Kingdom have driven a focus by capital market participants on the auditor’s role in identifying and detecting fraud. Certain audit regulators, including the International...July 26th, 2021Publications, Audit Committee
- 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
- S&P 100 and ESG ReportingPublications S&P 100 and ESG Reporting Thursday, April 29, 2021 Key Takeaways The CAQ examined the most recent publicly available1 ESG data for S&P 100 companies. Here are the key takeaways: All companies had some ESG information available.2 The vast majority of companies had this information outside of an SEC filing, typically in a...April 29th, 2021Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
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