The annual Audit Analytics report on financial restatement trends is now available. This report provides a detailed analysis and comparison of trends in financial restatements
Kantor AKuntan Publik KKSP Partners Indonesia
The annual Audit Analytics report on financial restatement trends is now available. This report provides a detailed analysis and comparison of trends in financial restatements
An analysis of shareholder votes filed between January 1, 2017, and December 31, 2019, shows that, on average, roughly 98% of
This is Part Two of a two-part post analyzing goodwill and intangible asset impairments. In Part One of this post, we
Note: This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P
The Securities and Exchange Commission recently fined four companies for having ineffective internal controls. In its enforcement press release, the SEC
Key Findings Computing the cumulative average abnormal return (CAAR) to document market reaction after a financial restatement, we found no significant abnormal
In August 2018, the SEC issued comments to PayPal Holdings Inc. [PYPL] requesting clarification about the value of intangible assets recorded
As 2018 comes to an end, let’s look back at some of our top posts and topics we’ve covered this year.
Retailer Ollie’s Bargain Outlet Holdings, Inc. [OLLI] recently drew the SEC’s attention when the company said it would eliminate all of
There have been several negative events within the insurance industry over the past few years. In 2017, there were 18 restatements
Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some
Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some
Launched back in 2013, the Audit Analytics Changes in Accounting Estimates database now has nearly 18 years worth of changes in accounting
Whenever filing season comes around, we get an influx of interesting disclosures. One thing we keep an eye on is changes
For the vast majority of Russell 3000 companies, the deadline to adopt new revenue recognition accounting guidance is fast approaching. Some issuers,
ASC 606, effective for fiscal periods beginning after December 15th, 2017, is changing the way companies recognize revenue from contracts with
The PCAOB recently published a new Report on Emerging Growth Companies (EGCs). The EGC filer status was a provision of the Jumpstart
Voluntary changes in accounting principle are usually disclosed in so-called preferability letters, but occasionally a significant change will be disclosed in an
One of the most important aspects of the epochal Sarbanes-Oxley Act (SOX) of 2002 was the institution of the Public Company
Oil price predictions for the end of 2016 are on the optimistic side, with many putting price per barrel estimates towards the
Note: This post features a guest contribution from our friend Jack Ciesielski, the publisher of the Analyst’s Accounting Observer. Audit Analytics compiled