- 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, 2024
Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality - Institutional Investor Survey | Research Findings, Q1 SurveyUnderstanding 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...February 20th, 2024Publications, Audit Committee, Auditors, Company Management, Investors, Policymakers, Anti-Fraud
- 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
- Views on Public Company Auditors: Audit Committee Member and Institutional Investor Research FindingsAs part of the CAQ’s efforts to engage a broader array of stakeholders and serve as a prominent voice for the audit profession, KRC Research conducted qualitative research in the format of in-depth interviews with Institutional Investors and Audit Committee Members of publicly traded companies. The research was designed to assess...June 5th, 2023Publications, Audit Committee, Auditors, Investors, Policymakers, Anti-Fraud, Audit Quality, Auditor Independence, Emerging Reporting Areas, ESG, Non-GAAP
- 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
- Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19Publications, COVID-19 Fraud and Emerging Tech: Cybercrime on the Rise during COVID-19 Monday, November 9, 2020 Download PDF Despite numerous other challenges faced by companies during one of the most disruptive times in recent decades, cybersecurity remains top of mind for businesses as they respond to the COVID-19 pandemic. This post, part of...November 9th, 2020Publications, Audit Committee, Auditors, Company Management, Preparers/Issuers, Anti-Fraud, Cybersecurity, Emerging Reporting Areas
- 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
The latest news and
resources from the CAQ.