November 17, 2023

Perspectives on Corporate Reporting, the Audit, and Regulatory Environment: Institutional Investor Research Findings

In an effort to engage capital market stakeholders and better understand their information expectations, the CAQ commissioned KRC Research to conduct qualitative research with institutional investors whose portfolio consists primarily of equities in North America, working in a range of investment settings from family offices to pensions and large banks.

The research was primarily designed to:

  • Understand what information institutional investors seek regarding public company auditing and the audit process, and
  • Explore attitudes toward potential standards and regulations related to additional reporting or audit requirements.

This research was also commissioned to understand how institutional investors perceive the state of corporate reporting and what they are looking for when it comes to existing and emerging types and sources of information.

Download the full report now to explore perspectives of institutional investors, who utilize the work of public company auditors, on corporate reporting, audit quality, and potential standard setting topics.