The following 111 items are listed by Content Data.
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
Articles
AQRM Red Flags: Controls
Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, l...
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 ...
Subscriber Content
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
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
How the SEC’s Focus on Climate Change Might Affect Comment Letters
In this article, Audit Analytics examines the SEC's recent decision to focus on climate-related disclosures as well as t...
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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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Articles
A Closer Look into Human Capital Management Disclosures
Audit Analytics examines environmental, social and governance disclosures of amended regulations regarding human capital...
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