Understanding how consumers perceive and utilize financial and non-financial corporate information is crucial for promoting transparency, trust, and stability in financial markets. To address this, the Center for Audit Quality (CAQ) is engaging investors to understand their attitudes on assurance and corporate reporting issues specific to U.S. capital markets.
To reach a broad range of institutional investors, the CAQ has partnered with KRC Research, a global public opinion research consultancy, to conduct independent quantitative and qualitative field work involving a diverse group of investor community stakeholders. Two reports released in 2023 offered qualitative insights into institutional investors’ beliefs, concerns, and expectations regarding corporate reporting in the U.S.
Throughout 2024, KRC Research will conduct quarterly quantitative surveys on topics of interest to investors based on previous research findings. This resource presents results from KRC’s Q1 2024 survey, focusing on noncompliance and fraud.
The Q1 survey research was conducted online from January 29-31, 2024 among 104 institutional investors. Qualified respondents were screened to ensure they are professional investors employed at companies with a minimum of $500M in assets under management, are in decision-making positions, and manage U.S.-focused portfolios. Detailed information of survey respondents can be found in the appendix.