As part of the CAQ’s efforts to engage a broad array of stakeholders of company-prepared information and serve as a trusted voice for the audit profession, KRC Research is conducting surveys throughout the year to inform the CAQ team on topics of interest to institutional investors.
The survey research was conducted online from November 4-22, 2024 among 309 Institutional Investors in the US. In order to qualify for the study, respondents were screened to ensure:
- Employed as a professional investor with more than five years of experience
- At companies with a minimum of $500M in assets under management
- Have appropriate job titles in investment banking, commercial banking, insurance, or other management firms
- Serve at the Director level or higher
- Closely follow information about the audit process and regulations related to public company financial statements