Last week, the Competition & Markets Authority (CMA) released its final report, concluding its investigation into the UK audit market. The report recommended some major reforms “to address serious competition problems in the UK audit industry”. The study, which was … Continue reading
Category Archives: Reports
Going Concerns – An Eighteen Year Review
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
Trends in Cybersecurity Breach Disclosures
In our latest report, Trends in Cybersecurity Breach Disclosures, we delve into the trends and statistics of public company cybersecurity and cyber disclosure. Over the past ten years, cybersecurity has become a greater threat for public companies, as both business and commerce have become … Continue reading
Trends in Disclosure Controls: 2010-2017
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
Sixteen Year Review of Audit Fee and Non-Audit Fee Trends
Audit Analytics has released its annual audit fees report, Sixteen Year Review of Audit Fee and Non-Audit Fee Trends, which focuses on the audit and non-audit fees paid and disclosed by accelerated and large accelerated filers over a sixteen-year period. … Continue reading
Long-Term Trends in Non-GAAP Disclosures: A Three-Year Overview
Regulation G, adopted by the SEC in 2003, established a regulatory framework that companies must follow to present metrics that are not calculated in accordance with GAAP. Regulation G defines a non-GAAP metric as a numerical measure that excludes amounts … Continue reading
SOX 404 Disclosures: A Fourteen Year Review
The Sarbanes-Oxley Act of 2002 was passed by Congress to better protect investors. Section 404 of this act (SOX 404) requires companies to review their internal controls over financial reporting (ICFR) and declare whether they are “effective” or “ineffective”. In … Continue reading