Note: This post has been updated to include the full, unabridged FactSet article made available on November 12, 2018. General Electric Co [GE] released an update on April 13, which among other things, clarified issues related to the adoption of … Continue reading
Category Archives: SEC
Cybersecurity Data Every Accountant Should Have
The SEC recently issued new guidance on cybersecurity disclosure and policies, and it is no wonder. According to an updated Audit Analytics analysis, nearly 65% of affected public companies did not report a cybersecurity breach to the SEC. As policies change, … Continue reading
Audit Analytics for the Classroom
Audit Analytics has become an integral part of the accounting research community. Cited in numerous scholarly papers and used by over 260 universities worldwide, Audit Analytics is a leading source for examining public company disclosures, issues, and trends. Audit Analytics provides … Continue reading
Nearly 65% of Affected Public Companies Did Not Report Cybersecurity Breaches to the SEC
Over 90% of the Russell 3000 companies see cybersecurity as a significant risk and provide the cyber risk disclosure in the Risk Factors section. This should come as no surprise – the number of cyber breaches for companies registered with … Continue reading
Non-GAAP Reporting One Year After New SEC Guidance
Audit Analytics released our latest report, Corporate Implementation of SEC’s Compliance & Disclosure Interpretations Regarding Non-GAAP Financial Measures, at this year’s annual AICPA conference on current SEC and PCAOB developments, held in Washington, D.C. The SEC recently provided an update to the Compliance & Disclosure … Continue reading
Peer Benchmarking and Trends in Executive Compensation: 2017 Update
Companies use peer groups to gain insight and help set executive pay ranges in comparison to its competitors. Generally, peer groups used for benchmarking are selected to reflect the target company in some way. Peers usually include close competitors or companies of a … Continue reading
A Look at Top SEC Comment Letter Issues in 2017
2017 marked the eighth consecutive year of decline in the number of SEC comment letters. During the first six months of 2017, 2,315 letters1 were filed (905 CORRESPs and 1,410 UPLOADs) – a decrease of 246 letters (9.6%) from the first … Continue reading