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...

This publication offers insight into key regulatory ESG reporting requirements and standards likely to impact U.S. entities. ESG Reporting: A Primer on Key Regulatory Reporting Requirements for U.S. Based Entities Download PDF Navigating the rapidly evolving ESG reporting landscape can be challenging. Adding to the complexity of preparing for various regulatory reporting requirements is...

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...

The Center for Audit Quality is pleased to release this research to further understand capital market stakeholder information needs. Capital markets operate on trust and transparency, and understanding investor information needs as they allocate capital is necessary to build and maintain both. To reach a broad range of institutional investors, the...

Over the last few years, with growing interest in reliable, decision-useful, ESG information, the Center for Audit Quality has been focused on ESG reporting and assurance: analyzing reporting and assurance trends among S&P 500 companies, highlighting the role of the auditor in climate-related information and responding to key requests for...

Understanding how consumers perceive and utilize financial and non-financial corporate information is crucial for promoting transparency, trust, and stability in financial markets. To address this, the Center for Audit Quality (CAQ) is engaging investors to understand their attitudes on assurance and corporate reporting issues specific to U.S. capital markets. To reach...

In 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...

Earlier this year, the SEC adopted new rules around cybersecurity disclosures. What do audit committees and company management need to know in regards to these new rules and how might they impact reporting and an organization’s cybersecurity program? To help assist company management and other financial reporting stakeholders, the AICPA...