The overall complexity of financial disclosures affects the ability of anyone reading the financial statements, including stockholders, regulators, and investors, to
Kantor AKuntan Publik KKSP Partners Indonesia
The overall complexity of financial disclosures affects the ability of anyone reading the financial statements, including stockholders, regulators, and investors, to
In theory, accounting is supposed to be black and white, with binary decision-making processes and no wiggle room. In practice, however,
Summary of Key Findings It can be difficult to predict which acquisitions are going to fail An academic article using Audit
In recent years, more attention has been given to policies surrounding transparency in financial reporting practices, such as banks disclosing results
Audit Analytics has become an integral part of the accounting research community. Cited in numerous scholarly papers and used by over 260
In this post, we look at a recent academic paper titled “Is the SEC Captured? Evidence from Comment-Letter Reviews”. Using Audit Analytics’ SEC Comment
In April 2016, the then-CEO of Perrigo (PRGO), Joe Papa, left the company to join the troubled pharmaceutical giant Valeant (VRX). On
In this post, we look at a recent paper titled “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers” by Preeti Choudhary, Kenneth
Benford’s Law, an arcane rule from the math books, is making something of a splash in the world of financial analysis.
In a recent post, we discussed trends in Sarbanes-Oxley Act Section 302 Disclosure Controls and Procedures (“DC&P”, or “SOX 302”) filings,
One of the most important aspects of the epochal Sarbanes-Oxley Act (SOX) of 2002 was the institution of the Public Company