As part of the CAQ’s efforts to engage a broader array of stakeholders who use company-prepared financial and non-financial information and serve as a prominent voice for the audit profession, KRC Research is conducting quarterly research to inform the research team on topics of interest related to what active institutional investors think about the audit process and assurance on other corporate reporting and other audit firm related matters.
The Q3 survey research is primarily designed to assess:
- The use of CAMs in the investment decision making process;
- Level of training or information investors received related to CAMs;
- Satisfaction with CAMs; and
- How CAMs could be improved.
The Q3 survey research was conducted online from July 9 – 22, 2024 among 100 U.S. institutional investors.
All qualified respondents were screened to ensure they are professional investors employed at companies with a minimum of $500M in assets under management, have appropriate job titles, and serve at the Director level or higher with at least 5 years of experience.