- Archive: Audit Committee Transparency BarometerPublished jointly by the Center for Audit Quality and Audit Analytics, the Audit Committee Transparency Barometer presents findings from extensive analysis of audit committee disclosures in proxy statements, measuring the robustness of these disclosures among S&P Composite 1500 companies. Public disclosures are the primary channel through which audit committees can...August 10th, 2016
Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality - Audit Quality Indicators: Journey and Path AheadPublications Audit Quality Indicators: Journey and Path Ahead Tuesday, January 12, 2016 Download PDF Released in January 2016, Audit Quality Indicators: The Journey and Path Ahead provides insights from a global series of roundtable discussions with audit committee members and other stakeholders on a potential set of audit quality indicators (AQIs). This outreach,...March 22nd, 2016Publications, Audit Committee, Auditors, Audit Quality
- Financial Restatement Trends in the United States: 2003-2012Publications Financial Restatement Trends in the United States: 2003-2012 Thursday, July 24, 2014 Download PDF This study, authored by Professor Susan Scholz of the University of Kansas, focuses on the decade following the implementation of the Sarbanes-Oxley Act of 2002. It examines developments in the number and seriousness of restatements over this period...March 16th, 2016Publications, Audit Committee, Auditors, Policymakers, Audit Quality
- CAQ AAA 2014 Panel SlidesPublications CAQ AAA 2014 Panel Slides Thursday, September 11, 2014 Download PDF ...March 7th, 2016Publications, Auditors, Audit Quality
- Guide to Public Company AuditingPublications Guide to Public Company Auditing Tuesday, January 1, 2013 The Guide to Public Company Auditing describes the role public company auditors play in providing transparency for capital market stakeholders. The Guide gives an overview of the key processes, participants, and issues related to public company auditing. It highlights what the auditors look...March 6th, 2016Publications, Auditors, Company Management, Investors, Policymakers, Audit Quality
- Global Investors StudyPublications Global Investors Study Thursday, August 1, 2013 Download PDF The Global Investors Study is a comprehensive investigation conducted by Ipsos MORI on the state of international investment. The Study interviewed individuals covering equity within buy-side or sell-side firms in the U.K., U.S., France, Germany, Japan, India, Singapore, China, and Hong Kong. The...March 6th, 2016Publications, Auditors, Global, Investors, Audit Quality
- Enhancing Auditor Professional SkepticismPublications Enhancing Auditor Professional Skepticism Friday, November 1, 2013 Download PDF Enhancing Auditor Professional Skepticism, commissioned by the Standards Working Group (SWG) of the Global Public Policy Committee, provides strategic consideration and research to the topic of professional skepticism and is valuable to those in the audit profession, audit regulators, audit standard setters,...March 6th, 2016Publications, Academics, Auditors, Audit Quality
- The CAQ Approach to Audit Quality IndicatorsPublications The CAQ Approach to Audit Quality Indicators Tuesday, April 1, 2014 Download PDF Released in April 2014, the CAQ Approach to Audit Quality Indicators represents a two-year effort by the Center for Audit Quality, with its member firms, to develop perspectives regarding which indicators of audit quality may be most relevant and...March 4th, 2016Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality
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