- 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, 2023
Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG - 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
- New Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG InformationNew Report Reveals How Auditors Enhance The Reliability of Company-Reported ESG Information Wednesday, July 1, 2020 Washington, DC, July 1, 2020 – As investors increasingly make decisions based on company-reported environmental, social, and governance (ESG) information, audit firms can enhance the reliability of this reporting, according to the Center for Audit Quality (CAQ)....July 1st, 2020Publications, Academics, Audit Committee, Auditors, Investors, ESG
- Data Ethics and Governance with COVID-19 ConsiderationsPublications Data Ethics and Governance with COVID-19 Considerations Tuesday, May 12, 2020 Data ethics and governance are key priorities for many companies collecting and using large amounts of data. In a recent report, the Institute of Internal Auditors (IIA), a founding partner organization in the Anti-Fraud Collaboration, explores the implications of data ethics...May 12th, 2020Publications, Academics, Anti-Fraud
- Highlights from Breakout Discussions: 11th Annual CAQ SymposiumPublications Highlights from Breakout Discussions: 11th Annual CAQ Symposium Sunday, August 11, 2019 Download PDF At the 11th Annual CAQ Symposium, attendees were assigned to small groups to discuss issues raised in the two panel presentations: Panel I: Proposed Auditing Standards – The Theoretical Approach to Assessing Their Impact Panel II: From Concept to Practice:...September 5th, 2019Event, Publications, Academics, Auditors, Audit Quality
- FAQs: Research Feedback Session for Auditing ResearchersFAQs: Research Feedback Session for Auditing Researchers Monday, June 22, 2020 Q: Who is eligible to submit a request to participate in this event? A: Any and all academics – from doctoral students all the way up to full professors – are welcome to submit a request to participate. This opportunity...June 17th, 2019Publications, Academics, Auditors
- LDC Cloud Systems Case StudyPublications LDC Cloud Systems Case Study Tuesday, October 10, 2017 Download PDF The LDC Cloud Systems Case Study is another installment in the Anti-Fraud Collaboration’s successful series of case studies. Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud. Guided by an instructor, they...October 2nd, 2017Case Study, Publications, Academics, Audit Committee, Auditors, Company Management, Anti-Fraud
- Deterring and Detecting Financial Reporting FraudPublications Deterring and Detecting Financial Reporting Fraud Wednesday, October 6, 2010 Download PDF In 2009, the CAQ hosted five substantive discussions on fraud deterrence and detection across the U.S. and in London. Participants in the discussions represented company management, boards of directors, audit committees, internal and external auditors, regulators, investors, academics, and financial...August 11th, 2016Publications, Academics, Audit Committee, Auditors, Company Management, Investors, Policymakers, Anti-Fraud
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