The review distinguishes between reissuance restatements (meaning that, as the title suggests, the financials are withdrawn and cannot be relied on—necessitating the filing of an 8-K—and new ...

Audit Analytics has just posted its 2021 annual review of financial restatements, which this year covered a 21-year period. The review showed a 289% increase in the number of restatements to 1470, the ...

Corporate restatements dropped by almost a fifth (18%) in 2025, according to a new report, continuing a long-term trend of decreases. Processing Content At 391, last year had the second-lowest number ...

The state of the capital markets, and ultimately, corporate reporting, impacts every person in unique and significant ways — as consumers and investors. And no one cares more about the integrity and ...

A study conducted by the Center for Audit Quality (CAQ) found that the number of financial restatements filed with the SEC fell by more than 50% over a recent 10-year period. Research by the CAQ, ...

Several months ago, I raised the question of why the large-scale accounting fraud cases of the type that had been so prevalent in the early 2000s were no longer a staple for either federal prosecutors ...

Daniel Liberto is a journalist with over 10 years of experience working with publications such as the Financial Times, The Independent, and Investors Chronicle. Investopedia / Jake Shi Financial ...

Outside board members fear the legal and financial consequences they may face as a result of financial reporting failures. However, recent research suggests that outside directors of companies issuing ...

BYLINE: Chan, Leon; Hee, Kevin. Kevin Hee, PhD, and Leon Chan, PhD, are both assistant professors in the Charles W. Lamden School of Accountancy at San Diego State University, San Diego, Calif. With ...

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