The annual Audit Analytics report on financial restatement trends includes data from the full year 2014 and provides a detailed analysis and comparison of trends in financial restatements over a fourteen-year period. Highlights from the research include; In the last five years, the quantity of restatements has leveled off and severity has remained low, but restatements have increased from accelerated filers for the fourth straight year. During 2014, the average income adjustment per restatement by publicly traded companies (on Amex, NASDAQ, or NYSE) was about 1.9 million dollars, the lowest during the last eight years reviewed.
