Audit Analytics has released a new report, Trends in Disclosure Controls: 2010 – 2017, which takes a closer look at the research initially discussed in our annual disclosure controls trends blog published in December. The analysis is multifaceted, diving deeper … Continue reading
Author Archives: Joey Bonaldi
Ineffective Disclosure Controls, a Twelve Year Update
Last year, we discussed the rise in information technology-related disclosures in both effective and ineffective disclosure controls among the Russell 3000. In this post, we continue our analysis by taking a closer look at all 26 issues that were flagged in … Continue reading
SEC Comment Letters: A Seven Year Trend
It is time once again to look at macro trends in SEC Comment Letters. As with every year we will look primarily at comments from 10-K’s and 10-Q’s, but like last year we will also be analyzing 8-K’s and what … Continue reading
Peer Benchmarking and Trends in Executive Compensation: 2017 Update
Companies use peer groups to gain insight and help set executive pay ranges in comparison to its competitors. Generally, peer groups used for benchmarking are selected to reflect the target company in some way. Peers usually include close competitors or companies of a … Continue reading
Ineffective Disclosure Controls, an Eleven Year Update
Section 302 of the Sarbanes-Oxley Act (SOX 302) mandates that public companies establish a system of effective Disclosure Controls. The signing officers are required to certify that that they (1) are responsible for establishing and maintaining disclosure controls and procedures, … Continue reading
Is the SEC Captured? Evidence from Comment Letter Reviews
In this post, we look at a recent academic paper titled “Is the SEC Captured? Evidence from Comment-Letter Reviews”. Using Audit Analytics’ SEC Comment Letter database, the authors, Jonas Heese, Mozaffar Khan, and Karthik Ramanna, research if having political connections (PC) creates a … Continue reading
SEC Comment Letters: A Six Year Trend
In this annual blog, we aim to discuss macro trends in SEC Comment Letters issued between 2010 and 2016. We typically focus on comments related to annual and quarterly filings of 10-K filers. This year, however, we provide some insight … Continue reading