Research
Published: 13 September 2023
4 minute read
Research enables us to: understand our impact; improve our operational effectiveness and efficiency; and develop future strategy. Our research programme complements and informs the FRC’s regular and extensive consultations on proposed changes to codes & standards, implementation plans, and the work of the expert Committees that advise the FRC Board.
The FRC regularly commissions external research from universities, research institutes, and research consultants. Invitations to Tender notices for these research projects are published on the UK Government Contracts Finder website. A list of published research is presented below.
Published FRC Research
| Name | Views of firms on entry, growth and exit in the markets for smaller PIE audits and non-PIE audits |
|---|---|
| Publication date | 1 February 2024 |
| Type | Report |
| Notes | Research contractors: Touchstone Renard, Frontier Economics |
| Format | PDF, 1.2 MB |
| Name | The use of Artificial Intelligence and Machine Learning in UK actuarial work |
|---|---|
| Publication date | 28 October 2023 |
| Type | Report |
| Notes | Research contractor: Government Actuary's Department |
| Format | PDF, 872.2 KB |
| Name | Gender imbalance among UK senior actuaries |
|---|---|
| Publication date | 18 October 2023 |
| Type | Report |
| Notes | Research contractor: Thinks Insight & Strategy |
| Format | PDF, 2.9 MB |
| Name | Audit Committee Chairs’ views on, and approach to ESG |
|---|---|
| Publication date | 19 June 2023 |
| Type | Report |
| Notes | Research contractor: YouGov |
| Format | PDF, 561.9 KB |
| Name | The influence of proxy advisors and ESG rating agencies on the actions and reporting of FTSE 350 com |
|---|---|
| Publication date | 15 June 2023 |
| Type | Report |
| Notes | Research contractor: Morrow Sodali, Durham University |
| Format | PDF, 3.4 MB |
| Name | Audit Firm Culture Report |
|---|---|
| Publication date | 21 November 2022 |
| Type | Report |
| Notes | Research Contractor: BritainThinks |
| Format | PDF, 860.6 KB |
| Name | Ethnic Diversity Leadership |
|---|---|
| Publication date | 4 October 2022 |
| Type | Report |
| Notes | Research Contractors: Cranfield University and Delta Alpha Psi |
| Format | PDF, 3.4 MB |
| Name | Auditor reporting: A review of current practice |
|---|---|
| Publication date | 16 August 2022 |
| Type | Report |
| Notes | Research Contractor: University of Portsmouth |
| Format | PDF, 2.5 MB |
| Name | The Influence of the UK Stewardship Code 2020 on practice and reporting |
|---|---|
| Publication date | 5 July 2022 |
| Type | Report |
| Notes | Research Contractors: Minerva Analytics, the Durham University Business School and the Dickson Poon School of Law, King’s College London |
| Format | PDF, 3.0 MB |
| Name | FRC Modern Slavery Reporting Practices in the UK 2022 |
|---|---|
| Publication date | 25 April 2022 |
| Type | Report |
| Notes | Research Contractor: Lancaster University |
| Format | PDF, 4.0 MB |
| Name | The Wates Corporate Governance Principles for Large Private Companies (February 2022) |
|---|---|
| Publication date | 23 February 2022 |
| Type | Report |
| Notes | Research Contractor: University of Essex |
| Format | PDF, 2.8 MB |
| Name | FRC/YouGov: Audit Committee Chairs’ views on, and approach to, audit quality (2022) |
|---|---|
| Publication date | 26 January 2022 |
| Type | Report |
| Notes | Research Contractor: YouGov |
| Format | PDF, 1.7 MB |
| Name | Scenario Analysis in Corporate Reporting |
|---|---|
| Publication date | 28 October 2021 |
| Type | Report |
| Notes | Research Contractor: The University of Manchester, Alliance Manchester Business School |
| Format | PDF, 3.5 MB |
| Name | FRC Board Diversity and Effectiveness in FTSE 350 Companies |
|---|---|
| Publication date | 20 July 2021 |
| Type | Report |
| Notes | Research Contractors: London Business School Leadership Institute and SQW |
| Format | PDF, 12.0 MB |
| Name | FRC Workforce Engagement Report May 2021 |
|---|---|
| Publication date | 24 May 2021 |
| Type | Report |
| Notes | Research Contractors: Involvement & Participation Association and Royal Holloway, University of London |
| Format | PDF, 2.2 MB |
| Name | Changes in Remuneration Reporting Following the UK Corporate Governance Code 2018 |
|---|---|
| Publication date | 12 May 2021 |
| Type | Report |
| Notes | Research Contractor: University of Portsmouth |
| Format | PDF, 1.4 MB |
| Name | FRC/YouGov: Audit Committee Chairs’ views on, and approach to, audit quality (2020) |
|---|---|
| Publication date | 2 December 2020 |
| Type | Report |
| Notes | Research Contractor: YouGov |
| Format | PDF, 899.8 KB |
| Name | LGBTQ+ report |
|---|---|
| Publication date | 18 November 2020 |
| Type | Report |
| Notes | Research Contractor: The Good Side |
| Format | PDF, 297.6 KB |
| Name | Citizens' Juries Final Report |
|---|---|
| Publication date | 2 October 2019 |
| Type | Report |
| Notes | Research Contractor: Britain Thinks |
| Format | PDF, 18.2 MB |
| Name | CEO Open Letter/Stakeholder Survey |
|---|---|
| Publication date | 16 April 2019 |
| Type | Report |
| Format | PDF, 98.9 KB |
| Name | FRC Stakeholder Research Report 2018 |
| Publication date | 16 April 2019 |
| Notes | Research Contractor: ComRes |
| Format | PDF, 437.8 KB |
| Name | Board Diversity Reporting |
|---|---|
| Publication date | 17 September 2018 |
| Type | Report |
| Notes | Research Contractor: Exeter University |
| Format | PDF, 1.0 MB |
| Name | ComRes FRC stakeholder survey results - December 2017 |
|---|---|
| Publication date | 8 January 2018 |
| Type | Report |
| Notes | Research Contractor: ComRes |
| Format | PDF, 1.5 MB |
| Name | YouGov survey - Confidence in the Value of Audit |
|---|---|
| Publication date | 14 July 2016 |
| Type | Report |
| Notes | Research Contractor: YouGov |
| Format | PDF, 1.9 MB |
| Name | Research Report: Improving Confidence in the Value of Audit |
|---|---|
| Publication date | 28 January 2014 |
| Type | Report |
| Notes | Research Contractor: YouGov |
| Format | PDF, 1.5 MB |