A review of SEC comment letters on forms 10-K, 10-Q, and 8-K shows that the trend of comment letters has continued to
Category: Corporate + Legal
Trends in SEC Bankruptcy Filings Related to Oil Prices
The sharp decline in oil prices at the beginning of 2020 amidst the COVID-19 pandemic has led to increased speculation about
IPO Proceeds: 2015-2019
An initial public offering, more commonly referred to as an IPO, is the process of offering shares of a private corporation
SEC Eyes Impairment Testing in Comment Letter Amid Pandemic
Last week, the Securities and Exchange Commission (SEC) released a comment letter to Carlisle Companies Incorporated [CSL] – a global diversified
2019 Transfer Agent Market Share
Transfer agents are appointed by companies with publicly traded securities to track individuals that own their stocks and bonds. Audit Analytics
A Look Back at 2018
As 2018 comes to an end, let’s look back at some of our top posts and topics we’ve covered this year.
2018 Transfer Agent Market Share
For the past several years, we have observed the market share of transfer agents engaged by active SEC registrants. Computershare/BNY Mellon,
Cybersecurity Breaches Every Lawyer Should Consider
In 2018, the SEC issued new guidance on cybersecurity disclosures and policies, in response to the 65% of companies that were
Litigation Overview for the Russell 3000
An analysis of the Russell 3000’s material litigation since January 1, 2015, yields over 2,500 cases filed in U.S. federal courts
SEC Comment Letters Every Analyst Should Read
As part of its requirements under the Sarbanes-Oxley Act of 2002, the SEC reviews the financial reporting of every public company
Audit Analytics for the Classroom
Audit Analytics has become an integral part of the accounting research community. Cited in numerous scholarly papers and used by over 260
2017 Transfer Agent Market Share
For the past five years, we have examined the market share of transfer agents engaged by active SEC registrants. During this
Ranking the Equifax Data Breach
Equifax [EFX] is the latest casualty of a massive data breach. Equifax recently disclosed that a cybersecurity incident may have affected 143
Law Firm Market Share
Over the past two years, approximately 2,300 SEC registered companies have disclosed material, federal civil litigation. With over 1,800 different law firms representing
What’s with SNAP’s IPO Accounting Fees?
Snap, Inc.’s recent IPO was the largest since 2014, and represents another landmark for social media companies. While the biggest question mark
Data Breaches Have Big Cost for Yahoo in Verizon Deal
Cyber attacks have almost become an expectation of 21st century business. From denials of service and data theft to viruses and
The Risks of Internal Controls
Companies are required to maintain and assess the effectiveness of Internal Controls over Financial Reporting (ICFR). Accelerated Filers are required to
Warning Signs Leading to Securities Litigation
Over the past 10 years, major drivers behind securities litigation were either financial restatements and misrepresentations or significant corporate events (such as
IPO Accounting and Legal Fees: 2015 Update
The average total accounting and legal fees for IPO companies in US markets dropped again in 2015, continuing a downward trend
2016 Transfer Agent Market Share
Since 2012, Audit Analytics has examined the market share of Transfer Agents appointed by active SEC registrants, looking at the absolute
New Tool for Law Firm Market Intelligence
Audit Analytics recently introduced a new field designed to answer the question “who counsels who”. On our Company Profile pages, we now