- Accounting+ Annual ReportNow 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...April 10th, 2025
Publications, Audit Committee, Auditors, Investors, Talent - Analysis of AI-Related Information in S&P 500 Companies’ 10-KsThe CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of AI-related disclosures in those SEC filings. This was our first year performing this analysis over AI-related information. Analysis of AI-Related Information in S&P 500 Companies’ 10-Ks The CAQ analyzed S&P 500 companies’ Form 10-Ks to understand the extent of...February 10th, 2025Publications, Auditors, Investors, Emerging Reporting Areas
- Analysis of Climate-Related Information in S&P 500 Companies’ 10-KsThe 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...February 10th, 2025Publications, Audit Committee, Auditors, Investors, Policymakers, ESG
- Institutional Investor Survey | Research Findings, Q4 SurveyAs 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...February 6th, 2025Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- The Role of the Auditor: Assessing and Responding to Fraud RiskThe 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...October 2nd, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality
- Critical Audit Matters Survey | Research Findings, Q3 SurveyAs 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...September 5th, 2024Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Audit Quality
- Audit Committee Oversight in the Age of Generative AICollective interest in and awareness of generative AI (genAI) has grown exponentially since the public release of several genAI chatbots powered by large language models beginning in November 2022. While artificial intelligence (AI) and machine learning are not new, the accessibility and ease of use provided by genAI chatbots and...July 29th, 2024Publications, Audit Committee, Auditors, Investors, Policymakers, Audit Quality, Emerging Reporting Areas
- Investor decision-making: Why CPAs are the Preferred Practitioners for Sustainability Assurance ServicesESG considerations have become a core part of investment analysis and a top priority for corporations and communities. There has been an acceleration in the number of companies reporting on ESG risks and opportunities; a dramatic shift in the range of stakeholders (investors, employees, customers, and others) demanding ESG prioritization;...July 11th, 2024Publications, Investors, ESG
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