On Wednesday, Acting SEC Chair Allison Herren Lee directed the Division of Corporation Finance to begin focusing on climate-related disclosures. This is the first action the SEC has taken to address climate-related disclosure since the Commission’s 2010 Interpretive Guidance. The … Continue reading
Serving Their Purpose? Insights on Critical + Key Audit Matters
Audit Analytics’ recently released report – Serving Their Purpose? Insights on Critical and Key Audit Matters – provides a comprehensive look at the U.S. and international audit matter standards and the disclosure diversity among audit matters based on the different … Continue reading
Storytelling with Audit Analytics Europe
As the Audit Analytics Europe databases continue to grow in breadth and depth, we watch some interesting stories unfold. For example, AIM-listed London-based advertising agency M&C Saatchi [LON:SAA] has faced a few challenges in the past year and a half. From 1 October 2020 to 7 December 2020, the … Continue reading
Who Audits Mutual Funds – Mutual Fund Audit Fees
Wrapping up our series on mutual funds, here we examine the market share for audit and non-audit fees by audit firm. The Audit Analytics’ Funds + Securities Audit Fee database tracks audit and non-audit fees paid by mutual funds to … Continue reading
Pledged Securities in SPACs Pose Double Risk
Pledging securities, when a beneficial owner pledges their company shares as collateral, poses significant risks to corporate governance and share price. This risk is heightened when securities related to a special purpose acquisition company (SPAC) investment are pledged, due to … Continue reading
Who Audits Public Companies – The Netherlands
Here, we examine the auditor market share of Euronext Amsterdam’s top three indexes: the AEX 25, AMX 25, and AScX 25 Continue reading
Who Audits Mutual Funds – Fund Type Market Share
In this third installment of the mutual fund market share series, we look at how fund type impacts the audit market, analyzing 6 fund types. Continue reading