Over the last 10 years, the Center for Audit Quality (CAQ) has worked with Ideagen Audit Analytics to create an annual Audit Committee Transparency Barometer. The barometer measures the year-over-year comparison of disclosures for S&P 500, S&P mid-cap, and S&P small-cap companies. The barometer covers key areas, including audit committee duties and composition; auditor evaluation and oversight; audit firm and lead partner selection; auditor compensation; cybersecurity; and environmental, social and governance (ESG).  

In this article, Audit Analytics further examines disclosure trends related to transparency in audit committee proxy statements over a 10-year period.