Reporting/Disclosure

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
Mon, Mar 21, 2022
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...
Subscriber Content
Mon, Dec 6, 2021
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
Mon, Oct 18, 2021
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
Mon, Sep 20, 2021
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 ...
Subscriber Content
Mon, Aug 30, 2021
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...
Subscriber Content
Mon, Aug 9, 2021
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...
Subscriber Content
Mon, Jul 26, 2021
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...
Subscriber Content
Mon, Jul 19, 2021
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...
Subscriber Content
Mon, Jun 28, 2021
Articles

A Farewell to Paul Sarbanes

Protiviti Managing Director Jim DeLoach honors Paul Sarbanes and highlights his efforts to protect investors and create ...
Subscriber Content
Mon, May 31, 2021
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...
Subscriber Content
Mon, May 24, 2021
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...
Subscriber Content
Mon, Mar 15, 2021