The following 106 items are listed by Content Data.
Articles
AQRM Red Flags: Controls
Audit Analytics examines the red flag events concerning a company’s control environment, including control weaknesses, l...
Subscriber Content
Policies & Procedures
Earnings Per Share Policy
Gain access to two sample policies for establishing uniform policies and calculating earnings per share.
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
SEC Adopts Final Rule to Modernize MD&A and Related Financial Disclosures
In this article, we discuss the U.S. Securities and Exchange Commission’s final rule to modernize, simplify and enhance ...
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
SOX Compliance Under COVID-19: Considerations for Completing Quarterly Assessments
In this article, we provide a brief reminder on guidance and disclosure requirements, highlight current SEC insights and...
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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...
Subscriber Content
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...
Subscriber Content
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...
Subscriber Content
Articles
A Farewell to Paul Sarbanes
Protiviti Managing Director Jim DeLoach honors Paul Sarbanes and highlights his efforts to protect investors and create ...
Subscriber Content
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...
Subscriber Content
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...
Subscriber Content