Accounting and Auditing Enforcement Releases (AAERs): Q1 and Q2 of 2019

An extended version of this article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Refinitiv Eikon, FactSet, and S&P Global. The Securities and Exchange Commission (SEC) provides a list of certain enforcement actions related … Continue reading

Reasons for an Amended 10-K: 2018

Form 10-K, an annual report filed by US-based public registrants, is the most comprehensive source of information regarding a company‚Äôs financials and its underlying business. These reports are thoroughly scrutinized by investors and other users, which explains why they need … Continue reading