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Author Archives: John Pakaluk

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After 100 Years, General Motors Switches Auditor

Posted on October 3, 2017 by John Pakaluk

General Motors (NYSE: GM) announced last week in an Item 4.01 8-K that, after their 2017 annual report is filed, the company would be engaging Ernst & Young as its new independent auditor. Following review of proposals from the independent registered public … Continue reading →

Posted in Auditor Changes, Auditor Tenure

Single-Audit Leaders in Worcester County, MA

Posted on September 19, 2017 by John Pakaluk

Audit Analytics publishes a lot of auditor market intelligence, usually with an eye towards the national marketplace. In this post we turn to our own backyard, namely Worcester County, Massachusetts. Bollus Lynch may not have any public companies in its … Continue reading →

Posted in Government + Non-Profit (OIA), Market Share, OIA (Other Independent Audits)

Russell 3000 Changes in Depreciation Estimates: Q2 2017

Posted on September 5, 2017 by John Pakaluk

Whenever filing season comes around, we get an influx of interesting disclosures. One thing we keep an eye on is changes in accounting estimates, something we’ve discussed more than once in the past. In this post we look at the … Continue reading →

Posted in Accounting + Oversight, Changes in Accounting Estimates

Biggest Percentage Movers in Audit Fees

Posted on June 15, 2017 by John Pakaluk

With the 2017 proxy season in the rearview mirror, pretty much every major US company has reported fiscal 2016 audit fees by now. As we reported last year, audit fees on the whole have remained relatively flat for the past … Continue reading →

Posted in Audit + Compliance, Audit Fees

What’s with SNAP’s IPO Accounting Fees?

Posted on March 13, 2017 by John Pakaluk and Matthew Dolan

Snap, Inc.’s recent IPO was the largest since 2014, and represents another landmark for social media companies. While the biggest question mark for Snap probably revolves around its astronomical valuation despite significant concerns about its business model, one relatively small thing … Continue reading →

Posted in Audit Fees, Corporate + Legal, Initial Public Offerings (IPO)

Auditor Market Share of the S&P 500

Posted on February 27, 2017 by John Pakaluk

We got a question this morning on Twitter about auditor market share for the S&P 500. While we’ve done plenty of market share analyses before, we hadn’t looked at that particular group of companies. Followers of this blog – and … Continue reading →

Posted in Auditor Tenure, Market Share

Benford’s Law Among the Russell 3000

Posted on October 14, 2016 by John Pakaluk

Benford’s Law, an arcane rule from the math books, is making something of a splash in the world of financial analysis. The basic idea is this: in certain sets of data (the lengths of a collection of rivers, the populations … Continue reading →

Posted in Academia, AQRM, Quality of Reporting

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