There is increasing demand for industry-standard metrics by which to gauge culture and conduct risk.
Observations
Mar 29, 2023The US Public Company Accounting Oversight Board's (PCAOB) Investor Advisory Group (IAG) has urged the Board to wrap up a long overdue Audit Quality Indicators (AQIs) project.
by Bob Wardrop
Compendium
May 15, 2022Observations
Sep 10, 2021The UK Financial Reporting Council (FRC) recently released a report titled "Reporting on Risks, Uncertainties, Opportunities and Scenarios: Closing the Gap," in which the regulator's Financial Reporting Lab lays out the information investors are seeking on risk, uncertainties, and opportunities.
