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Daniel Goelzer
- Dec 29, 2020
- 6 min
What is the Audit Committee’s Role in ESG Oversight?
During the past year, many public companies have focused on the opportunities and challenges that environmental, social, and governance...
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Daniel Goelzer
- Dec 29, 2020
- 3 min
PCAOB Issues Guidance for Audit Committees on New Estimates and Use of Specialists Standards
The Public Company Accounting Oversight Board has released an Audit Committee Resource entitled New PCAOB Requirements Regarding Auditing...
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Daniel Goelzer
- Nov 12, 2020
- 6 min
Two Studies Raise Questions About Audit Partner Rotation
In 2002, the Sarbanes-Oxley Act required audit partner rotation on a five-year cycle. The theory behind this requirement was that long...
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Daniel Goelzer
- Nov 12, 2020
- 5 min
With Sustainability Reporting on the March, Protiviti Has Ten Questions Directors Should Ask
The rapid growth in voluntary public company sustainability, or environmental, social, and governance (ESG), reporting is one of the...
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Daniel Goelzer
- Nov 12, 2020
- 4 min
As Transparency Inches Forward, Audit Committees are Disclosing More About Cyber Risk Oversight
On October 12, the Center for Audit Quality and research firm Audit Analytics released 2020 Audit Committee Transparency Barometer (2020...
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