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Public policy

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Viewpoints


2016

Enhancing audit committee transparency: EY’s review of 2015 disclosures

April 2016

Find out how audit committees in five jurisdictions are progressing with efforts to provide enhanced disclosures about their oversight of the external audit process. Our second study of audit committee-related disclosures provides six key observations based on a review of 14 disclosure topics.

2015

Enhanced audit committee transparency: Themes in audit committee disclosures in Australia, Canada, Singapore, the UK and the US

March 2015

Many audit committees are providing enhanced disclosures about their work, whether in response to investor interest, good practice or changes in regulation. We reviewed and compared audit committee disclosures focused on their audit oversight role in five jurisdictions, and identified interesting trends.

2014

EY comments on the proposed revisions to the OECD’s Principles of Corporate Governance

December 2014

Since the OECD Corporate Governance Principles were first adopted in 1999, they have served as the benchmark for governance frameworks globally. It is important that the revised Principles take account of new corporate governance developments. From our perspective, among the most significant improvements are the widespread acceptance and adoption of independent audit committees and independent audit regulators.

Women on boards: global approaches to advancing diversity

July 2014

Our research shows that board diversity enhances corporate performance, and failing to address the gender gap can have economic consequences. Based on our observation of global trends, three factors can lead to progress on this issue: focused public sector attention, committed private sector leadership and corporate transparency to meet growing public demand for change.

2012

Point of view: Enhancing transparency of the audit committee auditor oversight process

November 2012

To promote investor confidence in auditor independence and objectivity, we believe there should be greater transparency of the audit committee’s auditor oversight process so that shareholders have the information they need to properly evaluate an audit committee’s decision to retain or change the auditor. Our latest Point of view explains our proposal for shareholders to receive a report from the audit committee on a periodic basis detailing its oversight of the auditor and the audit process.

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