Accounting corrections are arguably one of the most important metrics in understanding trends in financial reporting. In some of our previous
Category: Out of Period Adjustments
EBay Reports Material Weakness: Second Control Deficiency in Three Years
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
Literature Review: “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers”
In this post, we look at a recent paper titled “Qualitative Characteristics of Financial Reporting Errors Deemed Immaterial by Managers” by Preeti Choudhary, Kenneth
2015 SEC Filing Highlights, Part 2 of 2
This is part two of our SEC filing review where we take a look back at notable disclosures and outliers from our auditor