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Category Archives: Audit Opinions

The Audit Analytics Audit Opinion database tracks auditor reports on financial statements disclosed for SEC registrants since 2000.

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Going Concerns – An Eighteen Year Review

Posted on April 23, 2019 by Nicole Hallas

In our latest report, 2017 Going Concerns: An Eighteen Year Review, we examine the trends and statistics of going concern audit opinions filed with the Securities and Exchange Commission since 2000. This report analyzes going concern totals and percentages of … Continue reading →

Posted in Audit Opinions, Going Concerns, Quality of Reporting, Reports

Implementation of AS 3101

Posted on March 14, 2019 by Kristyn Plante

In our recent post, Reasons for an Amended 10-K: 2018, we noted an increase in the number of 10-K/As that were filed citing an auditor’s report as the reason. One possible explanation is the implementation of PCAOB Auditing Standard 3101 … Continue reading →

Posted in Audit Opinions, Auditor Tenure, Regulation Oversight

Auditor Market Share among Broker-Dealers

Posted on November 19, 2018 by Casey Furtado

The Audit Analytics Broker-Dealer database contains information from over 84,000 focus reports filed by approximately 8,800 broker-dealers since January 1, 2001. Key data points collected include auditor, revenue, total assets, and contacts. In this post, we take a look at … Continue reading →

Posted in Audit + Compliance, Audit Opinions, Broker Dealer, Market Share

Due Diligence with Audit Analytics

Posted on September 26, 2018 by Mercedes Erickson

Dixon Hughes Goodman LLP on Audit Analytics Headquartered in Charlotte, NC, Dixon Hughes Goodman LLP boasts over 2,000 employees and ranks among the top 20 public accounting firms in the nation. Jeff Rapaglia, Partner, works within the firms’ Professional Standards … Continue reading →

Posted in Audit + Compliance, Audit Fees, Audit Opinions, Financial Restatements, SEC Comment Letters

Going Concerns – A Seventeen Year Review

Posted on April 18, 2018 by Jessica McKeon

Audit Analytics annual report, 2016 Going Concerns – A Seventeen Year Review, is now available. This report, which looks at going concern opinions over the last seventeen years, analyzes going concern totals and percentages of total opinions by year with a … Continue reading →

Posted in Audit + Compliance, Audit Opinions, Going Concerns, Regulation Oversight

Investigating the Shrinking Number of SEC Registrants

Posted on April 24, 2017 by Brendan Hannen

The decline in public company counts has been an acknowledged trend for quite some time. The mid to late 90’s represented a peak for public company listings, with a general downward trend forming following the tech-bubble. Using Audit Analytics’ Audit Opinions … Continue reading →

Posted in Audit + Compliance, Audit Opinions, Initial Public Offerings (IPO), Mergers & Acquisitions, SEC

No Opinion, No Problem?

Posted on February 21, 2017 by Olga Usvyatsky

Your average audit opinion is a pretty ho-hum affair. Boilerplate language and standard, precise wording doesn’t make for an enthralling read generally. But when you go through many thousands of audit opinions each year, there are bound to be some eye-opening outliers. … Continue reading →

Posted in Audit + Compliance, Audit Opinions, Quality of Reporting

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