Standard-setters viewpoints

Explore selected publications from standards-setters on a variety of topics related to financial reporting and assurance.

Related Publications

Audit committees’ role in fighting fraud – Recommendations

Nov 29, 2022

Mitigating fraud risks requires the full collaboration of the whole corporate governance ecosystem. This publication examines how audit committees, with other key corporate governance and reporting actors such as the board, management, auditors and policymakers can help tackle corporate reporting fraud. It also aims to inform policymakers in the context of the European Commission’s ongoing initiative on corporate reporting.

2022 Audit Committee Transparency Barometer

Nov 29, 2022

This report found several upticks in key disclosure trends including a year-over-year increase in cybersecurity disclosures, and for the first time the report tracks disclosures of audit committee oversight related to ESG.

Going Concerns: A 22-Year Review

Nov 17, 2022

This report covers 22 years of trends in going concern opinions – breaking down trends by company size, location, and industry. It also includes in-depth analyses of changes in going concern opinions, registration going concern opinions, and investment companies going concern opinions.

Audit Partner Pulse Survey, Fall 2022

Nov 14, 2022

This survey covers questions asked to audit partners at some of the country’s largest firms about what they are observing in the industries they audit in terms of economic health indicators, challenges and risks facing businesses within their sectors, and how those businesses are adjusting their strategies in the current environment.

Audit Committee: The Kitchen Sink of the Board

Nov 10, 2022

The role of the audit committee has changed significantly since the passage of the Sarbanes-Oxley Act of 2002,with many audit committees now overseeing a variety of emerging risks and balancing an ever-increasing workload. In seeking to understand more about audit committees’ evolving responsibilities, proxy disclosure strategies, and self-evaluation processes, the CAQ partnered with academic researchers who interviewed audit committee chairs or members from a variety of industries, company sizes, and maturity levels to learn how audit committees can better communicate their oversight responsibilities.

Correction list for hyphenation

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Centre for Financial Reporting

Centre for Financial Reporting

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Centre for Financial Reporting

Standard-setters viewpoints

Related Publications

Audit committees’ role in fighting fraud – Recommendations

2022 Audit Committee Transparency Barometer

Going Concerns: A 22-Year Review

Audit Partner Pulse Survey, Fall 2022

Audit Committee: The Kitchen Sink of the Board

Correction list for hyphenation