- SEC Correspondence with Corporations regarding Climate-Related DisclosuresOver 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...March 1st, 2024
Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, ESG - 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, 2023Publications, Academics, Audit Committee, Auditors, Broker Dealers, Company Management, Global, Investors, Policymakers, Preparers/Issuers, Anti-Fraud, Audit Quality, Cybersecurity, Emerging Reporting Areas, ESG
- Continuing Your Digital Assets Journey: A Tool for Audit CommitteesCompanies continue to engage with digital assets and blockchain technology in a variety of ways, presenting new opportunities and risks for companies incorporating these assets into their business strategy. We also have seen increased calls for digital asset regulation amidst heightened concerns about fraud and misconduct related to digital assets....May 31st, 2023Publications, Audit Committee, Auditors, Company Management, Investors, Preparers/Issuers, Audit Quality, Emerging Reporting Areas, ESG, Non-GAAP
- 2021 Audit Committee Transparency Barometer2021 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 the 8th year of analyzing disclosures of audit committee oversight in proxy statements of companies in the S&P Composite 1500 (S&P 1500), the CAQ observed slight increases...November 10th, 2021Publications, Audit Committee, Auditors, Investors, Preparers/Issuers, Audit Quality
- Key Actions for Establishing Effective Governance Over ESG ReportingPublications Key Actions for Establishing Effective Governance Over ESG Reporting Thursday, April 22, 2021 Download PDF With ESG information increasingly being used by the capital markets and other stakeholder groups, it has never been more important to ensure that ESG disclosures are of a high quality. Building on topics explored in ESG Reporting...April 22nd, 2021Publications, Audit Committee, Auditors, Preparers/Issuers, ESG
- Fraud and Emerging Tech: Artificial Intelligence and Machine LearningPublications Fraud and Emerging Tech: Artificial Intelligence and Machine Learning Monday, April 5, 2021 Download PDF Artificial intelligence (AI) has become one of the fastest-growing priorities for many companies in the digital era and, consequently, will have a wide-ranging impact on businesses across the globe. This post, part of an emerging technology series...April 5th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity
- Mitigating the Risk of Common Fraud SchemesJanuary 12th, 2021Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud
- 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
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