Understanding Investors: The Changing Corporate Perspective

The findings of research commissioned by the ACCA finds that CFOs recognize the need for a speedy completion of the annual report. Investors see a timely release as an important indicator of efficient management and good governance.

However, the respondents also say that quarterly, or more frequent reports, has broad systemic consequences for financial markets.

This report examines current trends in reporting and the audit relationship from the perspective of the CFO, in particular, the emphasis on real-time and integrated reporting. Care must be taken to balance speed and assurance when making the decision on frequency of reporting.


  • Speed of External Reporting
  • Speed of Internal Reporting
  • Fast, Faster, Real Time?
  • Barriers to Real-time Reporting
  • Integrated Reporting
  • Competition and Fees in the Audit Relationship
  • Conclusion

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