Now in its seventh year of publication, the Audit Committee Transparency Barometer, released by the Center for Audit Quality (CAQ), continues to provide investors with unique insight into the disclosures made by audit committees in proxy statements each year since … Continue reading
Author Archives: Joanne Ferullo
Critical Audit Matters in Audit Committee Disclosures
As the implementation of the new disclosure requirement for critical audit matters (CAMs) continues, Audit Analytics is examining S&P 1500 companies that have disclosed the audit committee’s role in CAMs. CAMs are matters which arise during the audit that are … Continue reading
Accounting and Auditing Enforcement Releases (AAERs): Q3 and Q4 2019
The Securities and Exchange Commission (SEC) provides a list of certain enforcement actions related to financial reporting concerning administrative proceedings and civil lawsuits. These Accounting and Auditing Enforcement Releases (AAERs) are analyzed by Audit Analytics and key data points are … Continue reading
2019 Audit Committee Transparency Barometer
On November 6, 2019, the Center for Audit Quality (CAQ) released its sixth annual Audit Committee Transparency Barometer. Compiled and published in partnership with Audit Analytics, the Barometer measures the content of proxy statement disclosures year-over-year in certain key areas … Continue reading
Accounting and Auditing Enforcement Releases (AAERs): Q1 and Q2 of 2019
An extended version of this article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Refinitiv Eikon, FactSet, and S&P Global. The Securities and Exchange Commission (SEC) provides a list of certain enforcement actions related … Continue reading
SEC Enforcement Targets Ineffective Controls – Who Else Is at Risk?
The Securities and Exchange Commission recently fined four companies for having ineffective internal controls. In its enforcement press release, the SEC told the four companies, Grupo Simec S.A.B. de C.V. [SIM: NYSE], Lifeway Foods [LWAY: Nasdaq], Digital Turbine [APPS: Nasdaq] … Continue reading
An Overview of Accounting and Auditing Enforcement Releases (1999-2018)
The Securities and Exchange Commission (SEC) provides a list of certain enforcement actions related to financial reporting concerning administrative proceedings and civil lawsuits. These Accounting and Auditing Enforcement Releases (AAERs) are reviewed by Audit Analytics and key data points are … Continue reading