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Category: Out of Period Adjustments

Error Corrections – A Look at Adjustment and Restatement Trends

December 14, 2017 admin Financial Restatements, Materiality, Out of Period Adjustments Leave a comment

Accounting corrections are arguably one of the most important metrics in understanding trends in financial reporting. In some of our previous

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EBay Reports Material Weakness: Second Control Deficiency in Three Years

February 13, 2017 admin Audit + Compliance, Corporate Governance, Internal Controls (ICFR - SOX 404), Materiality, Out of Period Adjustments, Quality of Reporting, Red Flags, SEC Comment Letters Leave a comment

Last week on February 6, in its Fiscal 2016 10-K, eBay (EBAY) disclosed a material weakness in its internal controls over financial reporting (“ICFR“). The deficiency

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Literature Review: “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers”

November 17, 2016 admin Academic Literature, Financial Restatements, Materiality, Out of Period Adjustments Leave a comment

In this post, we look at a recent paper titled “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers” by Preeti Choudhary, Kenneth

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2015 SEC Filing Highlights, Part 2 of 2

October 11, 2016 admin Accounting Estimates, Auditor Changes, Director & Officer Changes, Out of Period Adjustments Leave a comment

This is part two of our SEC filing review where we take a look back at notable disclosures and outliers from our auditor

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