Pros and Cons of Using Non-GAAP Metrics for Executive Compensation, Including ESG Considerations

This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are … Continue reading

ICFR Weakness as a Risk Factor – Similarities in Companies with Ineffective Controls

Note: A version of this article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. Recently we reviewed four companies fined by the Securities and Exchange Commission on January 29, 2019, … Continue reading

Could SEC Charges Have Been Predicted for GT Advanced Technologies?

Note: This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. Key Points: SEC fined former CEO of GT Advanced Technologies (GTAT) over $140,000 in connection with making false … Continue reading