Reviewing SEC Accounting and Auditing Enforcement Activities

The Accounting and Auditing Enforcement Releases (AAERs) database powered by Audit Analytics is composed of enforcement actions related to financial reporting brought by the SEC against public and private companies, auditors, law firms, and individuals. The releases contain notices and orders regarding the institution and/or settlement of administrative proceedings. There are numerous ways to analyze this data, which include reviewing enforcement action issues; respondent(s) and related parties; and outcomes, such as financial penalties, suspensions and reinstatements.  

In this article, Audit Analytics takes a closer look at records dating back to October 1999 and covers AAERs issued by the SEC.