In recent analyses, Audit Analytics explored audit firm market share for SEC registrants, based on company-reported filer status. This snapshot provides a look at the audit firm market share based on market cap. The varying filer statuses – Large Accelerated, … Continue reading
Monthly Archives: June 2021
Who Audits Smaller Public Companies – 2021
In 2020, 3,317 SEC registrants filed as either a Non-Accelerated filer, Smaller Reporting Company, or both. This population of companies comprised over half – 55.0% – of the 6,030 SEC-registered public companies. In a recent post, we looked at who … Continue reading
Who Audits Public Companies – 2021 Edition
The number of SEC registrants increased 0.7% since last year, climbing from 5,985 in 2020 to 6,030 in 2021. 2021 is the second year in a row we’ve observed an increase in SEC registrants. This pattern is a departure from … Continue reading
A Closer Look at Votes Against Auditor Ratification – 2020
An analysis of shareholder votes filed between January 1, 2018, and December 31, 2020, shows that, on average, roughly 98% of votes were cast in favor of auditor ratification.1 Votes against auditor ratification comprised 2.0% of the total votes; abstained … Continue reading
AQRM Red Flags: Insiders
The Audit Analytics Accounting Quality + Risk Matrix (AQRM) makes it easy to identify accounting, audit, and governance red flags for public companies. This blog series breaks down the risks associated with specific firm-level events included in the AQRM. Red … Continue reading
Data Collection Remains a Challenge in Archival Research
Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes … Continue reading