- 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, 2021
Publications, Audit Committee, Policymakers, Audit Quality - CAQ Year in Review 2020Publications CAQ Year in Review 2020 Wednesday, January 27, 2021 Download PDF Looking back at this past year, it’s impossible to deny how challenging 2020 has been. It was a year marked by loss, distance, and uncertainty. But amid the challenges, I’ve seen our profession evolve and grow stronger. At the CAQ,...January 27th, 2021Publications, Audit Committee, Auditors, Investors, Audit Quality
- Mitigating the Risk of Common Fraud SchemesJanuary 12th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- Critical Audit Matters: A Year In Review 2020Introduction In 2019, auditors began communicating critical audit matters (CAMs) in their auditor’s reports. The Public Company Accounting Oversight Board (PCAOB) defines a CAM as: any matter arising from the audit of the financial statements that was communicated or required to be communicated to the audit committee, and that (1) relates...December 3rd, 2020Publications, Audit Committee, Auditors, Investors, Audit Quality
- Critical Audit Matters: A Year in ReviewCritical Audit Matters: A Year in Review Download PDF Introduction In 2019, auditors began communicating critical audit matters (CAMs) in their auditor’s reports. The Public Company Accounting Oversight Board (PCAOB) defines a CAM as: any matter arising from the audit of the financial statements that was communicated or required to be communicated to...December 1st, 2020Publications, Audit Committee, Auditors, Investors, Audit Quality
- Perspectives on Management Review Controls: Challenges and SolutionsPerspectives on Management Review Controls: Challenges and Solutions Wednesday, November 18, 2020 Download PDF The CAQ and the Financial Education & Research Foundation of Financial Executives International commissioned an independent qualitative research study on internal control over financial reporting (ICFR) management review controls. This report, based on interviews conducted with key accounting...November 18th, 2020Publications, Auditors, Policymakers, Preparers/Issuers, Audit Quality
- Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19Publications, COVID-19 Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19 Monday, November 9, 2020 Download PDF Despite numerous other challenges faced by companies during one of the most disruptive times in recent decades, cybersecurity remains top of mind for businesses as they respond to the COVID-19 pandemic. This post, part of...November 9th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, Emerging Reporting Areas
- 2020 Audit Committee Transparency Barometer2020 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 our seventh year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the 2020 Barometer shows encouraging...October 13th, 2020Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
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