Reporting/Disclosure

The following 112 items are listed by Content Data.
Charters

Disclosure Committee Charter

This document provides two examples of guidelines for creating a disclosure committee charter.
Subscriber Content
Mon, Mar 4, 2024
Articles

Q4 2023 IPO Trends

Audit Analytics examines the slight decline in total initial public offerings in the final quarter of 2023.
Subscriber Content
Mon, Feb 12, 2024
Articles

2023 Audit Committee Transparency Barometer

Audit Analytics examines disclosure trends related to transparency in audit committee proxy statements over a 10-year pe...
Subscriber Content
Mon, Jan 29, 2024
Guides

Sarbanes-Oxley Compliance Committee Structure Guide

This guide discusses the duties, composition, structure and interrelationships of the disclosure committee that needs to...
Subscriber Content
Mon, Jan 22, 2024
Articles

Auditor Changes Roundup: Q3 2023

Audit Analytics looks at the Securities and Exchange Commission audit client gains in the third quarter of 2023.
Subscriber Content
Mon, Jan 15, 2024
Articles

Why Are Most Restatements Negative? Behavioral Accounting at Work

In this article, Audit Analytics looks at restatements that resulted in a negative income impact during 2022.
Subscriber Content
Mon, Dec 18, 2023
Articles

Impending SEC Cybersecurity Rules: What Lies Ahead for Tech Titans

Audit Analytics looks at the Securities and Exchange Commission’s new rule on cybersecurity, which will require 8-K fili...
Subscriber Content
Mon, Dec 4, 2023
Articles

Q3 2023 IPO Trends

Audit Analytics looks at the major increase in initial public offerings between Q3 2022 and Q3 2023.
Subscriber Content
Mon, Nov 13, 2023
Articles

Repeat Adverse ICFR Assessments

Audit Analytics explores how often companies receive multiple adverse ICFR disclosures and what issues continue to go un...
Subscriber Content
Mon, Oct 9, 2023
Articles

Audit Fee Trends of S&P 500

Audit Analytics offers a comprehensive overview of the SEC audit fee market examined in its 20-Year Review of Audit Fee ...
Subscriber Content
Mon, Sep 11, 2023
Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2022

In this article, Audit Analytics analyzes trends in how shareholders vote every year.
Subscriber Content
Mon, Aug 28, 2023
Articles

Q2 2023 IPO Trends

Audit Analytics looks at the decline in initial public offerings (IPOs) during the second quarter of 2023.
Subscriber Content
Mon, Aug 14, 2023