The annual Audit Analytics report on financial restatement trends includes data from the full year 2016 and provides a detailed analysis and comparison of trends in financial restatements over a sixteen-year period. Highlights from the research include; After six years of relatively stable restatement counts from 2009 to 2014, the quantity of restatements dropped again in 2016. Also in 2016, about 59.1% of the restatements disclosed by publicly traded companies (on NYSE, NASDAQ, or NYSE MKT (formerly Amex)) had no impact on earnings, the second highest during the last nine years reviewed.