SEC registrants that offer benefit plans are required to file an annual Form 11-K containing an auditor’s report of the benefit plan’s financial statements. Different from post-employment benefit plans covered by ERISA, 11-K annual reports apply to employee stock purchase, … Continue reading
Author Archives: Nicole Hallas
SOX 404 Disclosures: A Seventeen-Year Review
Audit Analytics recently released a new report, SOX 404 Disclosures: A Seventeen-Year Review. This annual report, containing an updated format, takes a closer look at trends in internal controls over financial reporting (ICFR) disclosures, spanning from 2004 to 2020. Section … Continue reading
Who Audits Public Companies – Germany 2020
This post is a part of Audit Analytics’ series on audit market concentration across select countries in Europe. For fiscal year 2020, 10 accounting firms shared Germany’s audit market of the top companies comprising the DAX 40, MDAX 50, and … Continue reading
AQRM Red Flags: Shareholder Activism
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. Shareholder activism is the process … Continue reading
PPE Impairments Surge During COVID-19
A staggering $518 billion was written off companies’ books through impairment charges in 2020 amidst the COVID-19 pandemic. $203.3 billion of that came from impairments related to property, plant, and equipment (PPE). As noted in our most recent report, Impacts … Continue reading
Impacts of COVID-19 on Public Companies
Audit Analytics recently released a new report, Impacts of COVID-19 on Public Companies. Leveraging our extensive databases, this report provides an in-depth look at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics of public companies. … Continue reading
AQRM Red Flags: Controls
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 flag events … Continue reading