As part of the CAQ’s efforts to engage a broader array of stakeholders of company prepared information and serve as a prominent voice for the audit profession, KRC Research conducted a survey among institutional investors in the U.S.
The survey research was conducted online from November 5-24,2025 among 300 Institutional Investors in the U.S. 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 undermanagement
- 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
This report explores how investors view the role of the audit amidst evolving expectations for assurance, innovation, and oversight. It provides further insights into investor priorities and perspectives as the audit profession navigates change, exploring the key themes shaping confidence and trust in today’s capital markets.