Financial Reporting

The following 474 items are listed by Content Data.

Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2021

Audit Analytics looks at the highest percentage votes against auditor ratification between January 1, 2019, and December...
Subscriber Content
Mon, Sep 19, 2022
Checklists & Questionnaires

Close-the-Books Process Questionnaire

This sample questionnaire can be used to review and improve an organization’s close-the-books process. 
Subscriber Content
Mon, Sep 12, 2022
Policies & Procedures

Revenue Recognition Policy

This sample policy is designed to help organizations recognize revenue on sales transactions in a timely manner.
Subscriber Content
Mon, Sep 12, 2022
Methodologies & Models

Internal Controls Over Financial Reporting Compliance Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s compliance with internal control...
Subscriber Content
Mon, Sep 5, 2022
Methodologies & Models

Six Elements of Infrastructure for Public Company Readiness

This document includes the six elements of infrastructure focused on an organization’s public company readiness process.
Subscriber Content
Mon, Aug 22, 2022
Benchmarking Tools

Close-the-Books Key Performance Indicators (KPIs)

Organizations can use the leading practices included in this tool to measure and improve their close-the-books process.
Subscriber Content
Mon, Aug 22, 2022
Articles

Q2 2022 Initial Public Offering Trends: 2022 Slowdown Continues

Audit Analytics examines the continuous decrease in the number and size of initial public offerings during the second qu...
Subscriber Content
Mon, Aug 15, 2022
Methodologies & Models

Finance Process Capability Maturity Model (CMM)

This capability maturity model can be used to measure the maturity of an organization’s finance process and to assist it...
Subscriber Content
Mon, Aug 8, 2022
Guides

Fast Close Guide

In this tool, you will get two guides that provide leading close practices and key indicators of improvement opportuniti...
Subscriber Content
Mon, Jul 25, 2022
Benchmarking Reports

2022 Sarbanes-Oxley Compliance Survey

The 2022 edition of Protiviti's annual SOX report shows that costs and hours continue to increase across most, if not al...
Subscriber Content
Mon, Jul 25, 2022
Articles

2021 Financial Restatements Review

Audit Analytics looks at the trends and statistics of financial restatements filed with the Securities and Exchange Comm...
Subscriber Content
Mon, Jul 11, 2022
Articles

Adjustments Continue to Decline in 2021

Audit Analytics examines the major decrease in financial adjustments over a 10-year period.
Subscriber Content
Mon, Jul 4, 2022