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Audit Analytics Trend Reports36 page report
published Mar 10, 2010
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Audit Analytics Trend Reports
Compares and explains financial restatements for the past nine years, from 2001 through 2009. Details total restatements by year, average number of days, average number of issues, and percentage of stealth restatements. For the third year in a row, restatements have decreased in quantity and severity. When reviewing the adverse effect of restatements filed in 2009, Audit Analytics found an equivalence or reduction in severity in every criteria, including a negative impact on net income. These factors appear to be a positive manifestation of improved internal controls over financial reporting (ICFR) adopted pursuant to the Sarbanes Oxley Act of 2002.
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| Source: | Audit Analytics
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| Author: | Audit Analytics Trend Reports
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| Document ID: | 16
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| Free Sample: |
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| Format: | | PDF |  |
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Audit Analytics delivers timely, in-depth audit and compliance research on over 20,000 public companies and 1,500 accounting firms.
