CFO and Auditor Departures Near Restatements - Audit Analytics Trend Reports

CFO and Auditor Departures Near Restatements

CFO and Auditor Departures Near Restatements - Audit Analytics Trend Reports
CFO and Auditor Departures Near Restatements
Published Apr 05, 2011
13 pages — Published Apr 05, 2011
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Abstract:

The chance of a CFO departure increases near the time a restatement is filed, but this increase is primarily due to resignations, not dismissals. Auditor departures, both resignations and dismissals, are more prevalent near the issuance of a restatement. While approximately 24% of the general population tend to lose a CFO or auditor in a given year, about 37% of companies that file a restatement experience such a departure. Companies that file a financial restatement have an increased chance of experiencing a departure by both the CFO and Auditor.

  
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Audit Analytics Trend Reports

Document ID
50
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Cite this Report

  
MLA:
Audit Analytics Trend Reports. "CFO and Auditor Departures Near Restatements" Apr 05, 2011. Alacra Store. Dec 06, 2016. <http://www.alacrastore.com/storecontent/Audit-Analytics-Trend-Reports/CFO-and-Auditor-Departures-Near-Restatements-2033-20>
  
APA:
Audit Analytics Trend Reports. (2011). CFO and Auditor Departures Near Restatements Apr 05, 2011. New York, NY: Alacra Store. Retrieved Dec 06, 2016 from <http://www.alacrastore.com/storecontent/Audit-Analytics-Trend-Reports/CFO-and-Auditor-Departures-Near-Restatements-2033-20>
  
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