Sponsored by
Latest
Topics
Topics
Accounting & Tax
Corporate Finance
Human Capital
Risk & Compliance
Strategy
Technology
Featured
Human Capital & Careers
Salary Transparency’s Impact On the Future of Labor
With salary ranges being required in more areas, how can executives use these new laws to better their hiring practices?
By
Adam Zaki
| February 3, 2023
Read More
Resources
CFO Live
2022 Survey
Sign Up
Menu
Topics
Accounting & Tax
Corporate Finance
Human Capital
Risk & Compliance
Strategy
Technology
Explore
Search
Latest
Resources
CFO Live
2022 Survey
Sign Up
Sponsored by
Center for Audit Quality
Investor Relations
CAQ Releases Guide to Reviewing Auditors
There continues to be interest from investors, regulators, and others regarding how audit committees perform their responsibilities, says the CAQ.
By
Vincent Ryan
| April 2, 2019
Read More
Risk & Compliance
Audit Committees Say More About Auditor Choices
Public companies' most recent proxy statements contain more disclosure from their audit committees about the selection and oversight of external auditors.
By
David McCann
| November 5, 2018
Read More
Corporate Finance
What Is a Critical Audit Matter?
How does an auditor figure out whether a matter involves especially "challenging, subjective, or complex judgment?"
By
Vincent Ryan
| July 25, 2018
Read More
Financial Reporting
How Audit Committees Can Help with Non-GAAP
The Center for Audit Quality recommends best practices and discussion topics for non-GAAP presentations.
By
David McCann
| March 21, 2018
Read More
Risk & Compliance
SEC Audit Committee Rule Is Worthless: Study
Investors gain no benefit from a 1999 rule requiring audit committees to have at least three members and be free of conflicting interests, research finds.
By
David McCann
| November 1, 2017
Read More
Data Security
Choosing a Sound Path Forward for Cybersecurity
When it comes to cybersecurity risk management, let's pursue a flexible, principles-based approach, not one filled with layers of compliance requirements.
By
Cindy Fornelli
| June 19, 2017
Read More
Financial Reporting
S&P 500 Firms Beefing Up Audit Disclosures
A survey finds disclosure of information on key areas of external auditor oversight has more than doubled in the past two years.
By
Matthew Heller
| November 2, 2016
Read More
Management Accounting
Investors Suggest External Auditor Review of Audit Committees
“The work of the audit committee could be more transparent, and the evaluation of the auditor’s work could be more specific," says one former CFO.
By
Matthew Heller
| October 24, 2014
Read More
Risk Management
Grad Students Aim to Shake Up 10-Ks
GWU business school students propose ways to highlight changing risk factors, among other recommendations for annual reports.
By
David McCann
| October 7, 2014
Read More
Regulation
PCAOB Exploring Alternative for Auditor Identification
The PCAOB appears to be backing away from requiring engagement partners be identified in an audit client's annual report.
By
Matthew Heller
| October 2, 2014
Read More
Risk & Compliance
Auditors Favor Curbs on Changes to the Audit Report
Ninety-eight percent of “critical audit matters” identified during a field test involving 51 audits were previously communicated to the audit committee.
By
David Katz
| June 20, 2014
Read More
Auditing
Top Audit Deficiency: Evidence Collection
A study of audit missteps from SEC cases dating back to 1998 also shows such basic oversight problems as a lack of skepticism and reliance on corporate management reports.
By
Kathy Hoffelder
| May 10, 2013
Read More
Auditing
Auditor Group Eyes Audit-Committee Disclosures
“Is there a way to provide more robust disclosure that doesn’t interfere with management’s responsibility to be the original source of information?”
By
Kathy Hoffelder
| February 14, 2013
Read More