The following 112 items are listed by Content Data.
Articles
The SEC Focuses on Climate Change in Latest Round of Comment Letters
Audit Analytics looks at the latest round of the U.S. Securities and Exchange Commission's climate-change-related commen...
Subscriber Content
Checklists & Questionnaires
Integrating Section 404 and Section 302 Compliance Questionnaire
This tool contains two sample questionnaires that can be used by management and board members to achieve a sustainable i...
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Articles
Impacts of COVID-19 on Public Companies
Audit Analytics looks at the pandemic’s impacts on certain aspects of financial reporting and financial health metrics o...
Subscriber Content
Articles
AQRM Red Flags: Changes in Accounting Estimates
Audit Analytics examines the significant changes in accounting estimates related to property, plants and equipment for 2...
Subscriber Content
Checklists & Questionnaires
Sarbanes-Oxley Compliance and Reporting Strategy Questionnaire
This tool outlines questions to consider when preparing an organization’s Sarbanes-Oxley (SOX) compliance and reporting ...
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Articles
A Closer Look at Votes Against Auditor Ratification — 2020
Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2018, and December...
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Articles
Academic Spotlight: Auditor Ratification’s Impact on Audit Quality
In this article, Audit Analytics examines a frequency distribution analysis of percentage votes against auditor ratifica...
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Articles
SEC Enforcement Actions Reveal Continuing Importance of Accurate Disclosures
Audit Analytics examines the recent increase in the amount of enforcement actions citing false and/or misleading stateme...
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Articles
SEC Enforcement Highlights Late Filing Disclosure Risks
Audit Analytics examines the SEC’s recently announced charges against companies that failed to disclose complete informa...
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Articles
A Farewell to Paul Sarbanes
Protiviti Managing Director Jim DeLoach honors Paul Sarbanes and highlights his efforts to protect investors and create ...
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Articles
Q1 2021 IPOs: Auditor Market Share and Stats
Audit Analytics examines the unprecedented rise in initial public offerings in U.S. markets between January 1, 2021, and...
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Articles
Audit Opinion Types Available in Our Europe Database
Audit Analytics explores the differences between an unqualified opinion and a modified opinion, noting which ones should...
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