The annual Audit Analytics report on financial restatement trends includes data from the full year 2015 and provides a detailed analysis and comparison of trends in financial restatements over a fifteen-year period. Highlights from the research include; After six years of relatively stable restatement counts, the quantity of restatements dropped in 2015 by about 13.8% compared to the prior year. Restatements from accelerated filers also decreased which broke a trend after four years of increases. During 2015, about 55.2% of the restatements disclosed by publicly traded companies (on Amex, NASDAQ, or NYSE) had no impact on earnings, the second highest during the last nine years reviewed.
