Reporting/Disclosure

The following 100 items are listed by Content Data.

Articles

Twenty-Year Review of Audit & Non-Audit Fee Trends Report

Review 20 years of audit and non‑audit fee trends to understand audit risk, auditor independence, and how fee patterns r...
Subscriber Content
Mon, Oct 31, 2022
Articles

Who Audits Public Companies – Italy 2021

Explore Italy’s 2021 audit landscape, highlighting audit firm market share, Big Four dominance, and trends among public ...
Subscriber Content
Mon, Oct 17, 2022
Articles

A Closer Look at Shareholder Votes Against Auditor Ratification – 2021

Take a closer look at auditor ratification in 2021, analyzing shareholder votes against auditors and what dissent signal...
Subscriber Content
Mon, Sep 19, 2022
Articles

SOX 404 Disclosures: An Eighteen-Year Review

Review SOX 404 compliance trends with insights from an 18‑year analysis of internal control disclosures and what they re...
Subscriber Content
Mon, Sep 5, 2022
Articles

Q2 2022 Initial Public Offering Trends: 2022 Slowdown Continues

Analyze IPO trends in Q2 2022 as market slowdown continues, with insights on declining deal volume, reduced proceeds and...
Subscriber Content
Mon, Aug 15, 2022
Articles

Who Audits Public Companies – 2022 Edition

See who audits public companies in 2022, with insights into auditor concentration, Big Four dominance, and shifts in the...
Subscriber Content
Mon, Jul 18, 2022
Articles

2021 Financial Restatements Review

Review SEC‑filed financial restatements in 2021, with insights into rising trends, SPAC‑driven impacts, and implications...
Subscriber Content
Mon, Jul 11, 2022
Checklists & Questionnaires

Control Deficiency Assessment Questionnaire

This questionnaire serves as a guide to determining the severity of deficiencies cited during the internal control testi...
Subscriber Content
Mon, Jun 27, 2022
Articles

Going Concerns: A 21-Year Review

Analyze going concern trends over 21 years as audit opinions reveal patterns across industries, company size and SEC‑fil...
Subscriber Content
Mon, May 30, 2022
Articles

The SEC Focuses on Climate Change in Latest Round of Comment Letters

Understand how the SEC’s focus on climate change is shaping corporate disclosures through its latest round of comment le...
Subscriber Content
Mon, Mar 21, 2022
Articles

Impacts of COVID-19 on Public Companies

Understand how COVID‑19 reshaped audit practices, increasing risks of misstatements and impacting financial reporting, c...
Subscriber Content
Mon, Oct 18, 2021
Articles

AQRM Red Flags: Changes in Accounting Estimates

Assess risks from changes in accounting estimates by identifying red flags that may indicate manipulation, impacting fin...
Subscriber Content
Mon, Sep 20, 2021