As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this information. The Role of the Auditor in Climate-Related Information Download PDF As companies continue to report climate-related information, investors, regulators, and other stakeholders are placing greater emphasis on the reliability of this...

Now in its fourth year, Accounting+ continues to engage students in unique, dynamic ways that increase awareness of and interest in accounting as an academic and professional pursuit. With the help of the Accounting+ network of partners, we continue to connect with students where they are – in classrooms and...

This report highlights top priorities identified by surveyed audit committee members as the regulatory environment grows in complexity. Audit Committee Practices Report: Download PDF We’re excited to publish the fourth edition of the Audit Committee Practices Report, a joint effort between Deloitte’s Center for Board Effectiveness (Deloitte) and the Center for Audit Quality...

The CAQ analyzed S&P 500 companies’ 10-Ks to understand their SEC filing disclosures regarding climate-related information, greenhouse gas emissions, and net-zero and carbon neutral commitments. Analysis of Climate-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of climate-related disclosures in those SEC...

As part of the CAQ’s efforts to engage a broad array of stakeholders of company-prepared information and serve as a trusted voice for the audit profession, KRC Research is conducting surveys throughout the year to inform the CAQ team on topics of interest to institutional investors. The survey research was conducted...

Beginning in 2014, the Center for Audit Quality (CAQ), together with Audit Analytics – an Ideagen solution, has annually analyzed public company audit committee disclosures of companies in the Standard & Poor’s (S&P) Composite 1500 (S&P 1500), which is comprised of the S&P 500 large-cap companies (S&P 500), the S&P...

The Role of the Auditor: Assessing and Responding to Fraud Risk provides insights into practices, tools, and considerations that can help auditors, especially those with less experience, enhance their professional skepticism and overall approach to assessing and responding to the risks of material misstatement resulting from fraud during the...

As part of the CAQ’s efforts to engage a broader array of stakeholders who use company-prepared financial and non-financial information and serve as a prominent voice for the audit profession, KRC Research is conducting quarterly research to inform the research team on topics of interest related to what active institutional...