CAQ Conducts Research Related to Institutional Investors’ Perspectives on Corporate Reporting

The Center for Audit Quality (CAQ) has released a publication Perspectives on Corporate Reporting, the Audit, and Regulatory Environment — Institutional Investor Research Findings. The publication details the findings of an independent consultancy firm, KRC Research, which the CAQ commissioned to explore (1) “information institutional investors seek regarding public company auditing and the audit process” and (2) “attitudes toward potential standards and regulations related to additional reporting or audit requirements.” The findings are subdivided into the following broad topics:

• Financial reporting and other disclosures.
• Audit quality.
• The standard-setting environment.