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EXPLORE MORE The enactment of the Sarbanes-Oxley Act (SOX) of 2002, a law aimed at fostering more reliable financial reporting and enhancing audit quality, was a watershed moment for investors, public company auditors, and the markets.The CAQ has worked to create understanding of the impact of this important law.
Guided by an instructor, they then discuss what could have been done to address the situation.
The Annual CAQ Symposium is designed to bring together practice leaders and audit research scholars for discussion of important issues and exploration of how research can inform those issues.
The discussions captured in the videos can also be used in other teaching situations, as they highlight communications and interviewing techniques, professional skepticism, and how to navigate conversations on difficult and sensitive issues.
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EXPLORE MORE The CAQ is a prominent voice in the discussion about effective financial disclosures.
Convening key investor and financial groups, the CAQ has developed concrete recommendations on ways to facilitate investors’ access to meaningful information.
A collaborative effort of the Anti-Fraud Collaboration, these case studies are educational tools for all members of the financial reporting supply chain, as well as students.
Participants in case study teachings start with a hypothetical scenario about a fictional company dealing with a fraud.
Available videos include a “Video Vignettes” series that provides a view into the types of conversations that take place during an audit.
Videos also include classroom-ready excerpts derived from an expert panel at a CAQ event.