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REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading → WHO AUDITS PUBLIC COMPANIES Deloitte, EY, KPMG, and PwC collectively hold just 57% of the overall market share among the top indexes in France. This is a vastly different picture than we saw when looking at Germany, where the Big Four holds 91% of the market share.The difference, however, can PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Read. Tax Planning Knowledge Diffusion via the Labor Market. Read. The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606. Read. OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading → WHO AUDITS PUBLIC COMPANIES Deloitte, EY, KPMG, and PwC collectively hold just 57% of the overall market share among the top indexes in France. This is a vastly different picture than we saw when looking at Germany, where the Big Four holds 91% of the market share.The difference, however, can PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports CONTACT US | AUDIT ANALYTICS Locations North America (Main Office) 9 Main Street, Suite 2F Sutton, MA 01590 Europe Square de Meeus 37, 4th floor Brussels, 1000 Belgium OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
AQRM RED FLAGS: INSIDERS The Audit Analytics Accounting Quality + Risk Matrix (AQRM) makes it easy to identify accounting, audit, and governance red flags for public companies. This blog series breaks down the risks associated with specific firm-level events included in the AQRM. Red flag events concerning company insiders are important for understanding futurerisks.
DATA COLLECTION REMAINS A CHALLENGE IN ARCHIVAL RESEARCH Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research DATA D AUDIT PINIONS Data Dictionary - Audit OpiniOns Overview The audit opinion data set covers all SEC registrants who have disclosed their auditor’s report on the audit of the financial NON-TIMELY FILINGS: AN OVERVIEW When a company cannot file a 10-K or 10-Q within the given timeframe, SEC rule 12b-25 requires that the company must use an NT, non-timely, filing. An NT filing is a notice sent from the company stating that the deadline has not been met due to a given reason and that the actual filing will be filed within a specified range of time. An NT10-Q
SEC COMMENT LETTERS: A NINE YEAR TREND A review of SEC comment letters on forms 10-K, 10-Q, and 8-K shows that the trend of comment letters has continued to decline. Between 2018 and 2019, the number of comment letters fell by roughly 30%; similarly, between 2017 and 2018, there was a 32% decline. MICROSOFT DISCLOSES CRITICAL AUDIT MATTERS Microsoft Corporation filed its annual report on August 1, 2019, and, in addition to the wealth of information provided in the 10-K, we came across one of the first disclosures of critical audit matters from a large accelerated filer. 1. The implementation of PCAOB Auditing Standard 3101 (AS 3101): The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an INTERNAL CONTROL WEAKNESSES FOLLOWING AN IPO Private companies must undertake certain regulatory obligations in order to conduct an Initial Public Offering (IPO). In addition to preparing financial statements and complying with appropriate accounting standards, a company considering going public must also assess their system of Internal Controls over Financial Reporting (ICFR) under the Sarbanes-Oxley Act of 2002. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Investment & Financial Institutions. Actionable alternative data for leading investment banks, quants, and fundamental analysts OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading → GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following:SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Investment & Financial Institutions. Actionable alternative data for leading investment banks, quants, and fundamental analysts OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading → GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following:SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports CONTACT US | AUDIT ANALYTICS Locations North America (Main Office) 9 Main Street, Suite 2F Sutton, MA 01590 Europe Square de Meeus 37, 4th floor Brussels, 1000 Belgium OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
AQRM RED FLAGS: INSIDERS The Audit Analytics Accounting Quality + Risk Matrix (AQRM) makes it easy to identify accounting, audit, and governance red flags for public companies. This blog series breaks down the risks associated with specific firm-level events included in the AQRM. Red flag events concerning company insiders are important for understanding futurerisks.
DATA COLLECTION REMAINS A CHALLENGE IN ARCHIVAL RESEARCH Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research DATA D AUDIT PINIONS Data Dictionary - Audit OpiniOns Overview The audit opinion data set covers all SEC registrants who have disclosed their auditor’s report on the audit of the financial SEC COMMENT LETTERS: A NINE YEAR TREND A review of SEC comment letters on forms 10-K, 10-Q, and 8-K shows that the trend of comment letters has continued to decline. Between 2018 and 2019, the number of comment letters fell by roughly 30%; similarly, between 2017 and 2018, there was a 32% decline. NON-TIMELY FILINGS: AN OVERVIEW 1. If the 40th day falls on a weekend, then the deadline is pushed to the next business day. By including days 39, 41, and 42, we’re conservatively allowing for the possibility that the 40th day for some of these companies was a Saturday or Sunday.↩ 2. MICROSOFT DISCLOSES CRITICAL AUDIT MATTERS Microsoft Corporation filed its annual report on August 1, 2019, and, in addition to the wealth of information provided in the 10-K, we came across one of the first disclosures of critical audit matters from a large accelerated filer. 1. The implementation of PCAOB Auditing Standard 3101 (AS 3101): The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an MANDATORY AUDIT FIRM ROTATION IN THE FTSE 350 Thirty-four FTSE 350 companies are required to rotate audit firms or conduct a tender process by 2023, according to EU Regulation 537/2014.The intention of mandatory audit firm rotation is to improve audit quality by limiting risks of repeated inaccuracies, encouraging fresh thinking, and strengthening skepticism. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Read. Tax Planning Knowledge Diffusion via the Labor Market. Read. The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606. Read. OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading →SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Read. Tax Planning Knowledge Diffusion via the Labor Market. Read. The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606. Read. OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading →SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports CONTACT US | AUDIT ANALYTICS Locations North America (Main Office) 9 Main Street, Suite 2F Sutton, MA 01590 Europe Square de Meeus 37, 4th floor Brussels, 1000 Belgium OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
AQRM RED FLAGS: INSIDERS The Audit Analytics Accounting Quality + Risk Matrix (AQRM) makes it easy to identify accounting, audit, and governance red flags for public companies. This blog series breaks down the risks associated with specific firm-level events included in the AQRM. Red flag events concerning company insiders are important for understanding futurerisks.
MARKET SHARE
Q1 2021 IPOs: Auditor Market Share and Stats. Posted on April 20, 2021 by Patricia Ntiamoah. There were 407 initial public offerings in U.S. markets between January 1, 2021, and March 31, 2021; groundbreaking for any quarter since at least 2000. Together, these 407 IPOs raised over $134.6 billion – an increase of over $124 billion . DATA COLLECTION REMAINS A CHALLENGE IN ARCHIVAL RESEARCH Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research NON-TIMELY FILINGS: AN OVERVIEW When a company cannot file a 10-K or 10-Q within the given timeframe, SEC rule 12b-25 requires that the company must use an NT, non-timely, filing. An NT filing is a notice sent from the company stating that the deadline has not been met due to a given reason and that the actual filing will be filed within a specified range of time. An NT10-Q
MANDATORY AUDIT FIRM ROTATION IN THE FTSE 350 Thirty-four FTSE 350 companies are required to rotate audit firms or conduct a tender process by 2023, according to EU Regulation 537/2014.The intention of mandatory audit firm rotation is to improve audit quality by limiting risks of repeated inaccuracies, encouraging fresh thinking, and strengthening skepticism. SEC COMMENT LETTERS: A NINE YEAR TREND A review of SEC comment letters on forms 10-K, 10-Q, and 8-K shows that the trend of comment letters has continued to decline. Between 2018 and 2019, the number of comment letters fell by roughly 30%; similarly, between 2017 and 2018, there was a 32% decline. MICROSOFT DISCLOSES CRITICAL AUDIT MATTERS Microsoft Corporation filed its annual report on August 1, 2019, and, in addition to the wealth of information provided in the 10-K, we came across one of the first disclosures of critical audit matters from a large accelerated filer. 1. The implementation of PCAOB Auditing Standard 3101 (AS 3101): The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Read. Tax Planning Knowledge Diffusion via the Labor Market. Read. The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606. Read. OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading →SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. POWERFUL AND UNIQUE DATA FOR BETTER DECISION MAKINGAUDITANALYTICSACCESSACCOUNTING FIRMSACADEMIACORPORATIONSINSURANCE PROVIDERS Determinants of Audit-Firm Profitability and Implications for Key Audit Matter Reporting. Read. Tax Planning Knowledge Diffusion via the Labor Market. Read. The Impact of Accounting Standard Adoption Complexity on Financial Reporting Quality and Market Outcomes: Evidence from ASC 606. Read. OUR TEAM | AUDIT ANALYTICS Audit Analytics All rights reserved. © Audit Analytics 2021 IVESGroup Inc.
REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports SHAREHOLDER ACTIVISM DATABASE The Audit Analytics Shareholder Activism database tracks the disclosed disputes, actions, and intentions of activist shareholders as disclosed in Schedule 13D filings. Benchmark significant shareholder transactions for foreign and domestic SEC registrants. Search by issuer or reporting company, ticker or CIK, and issues/taxonomy. EUROPE TRANSPARENCY REPORTS DATABASE Audit Analytics Europe Transparency Reports database provides Transparency Reports published annually by EEA and Switzerland-located audit firms and the names of all entities disclosed on each audit firm's Transparency Reports since 2011. All clients – especially the Public Interest Entities (PIEs) – are extracted and normalized. OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
GOODWILL AND INTANGIBLE ASSET IMPAIRMENTS IN S&P 500 In July 2019, the Financial Accounting Standards Board (FASB) issued an invitation to comment on identifiable intangible assets acquired in a business combination and the subsequent accounting for goodwill with the intention of determining if there is a cost benefit issue for public companies.. Specifically, the FASB is soliciting feedback and insight on the following: PROS AND CONS OF USING NON-GAAP METRICS FOR EXECUTIVE This article was first available to subscribers of Accounting Quality Insights by Audit Analytics on Bloomberg, Eikon, FactSet, and S&P Global. There has been considerable debate about companies that use non-GAAP metrics for executive compensation and whether these firms are Continue reading →SAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing PENSION ACCOUNTING: TRANSITIONING TO MARK-TO-MARKET FedEx (FDX) recently announced plans to adopt the mark-to-market (MTM) method of accounting for its pensions, making it the second public company to do so in 2015. This appears to be part of a larger trend, which we will discuss further below, that has seen more than 50 companies switch to MTM since 2010. REPORTS | AUDIT ANALYTICS Going Concerns: A Twenty-Year Review 2021-03-11 Authors. Don Whalen, Esq., Director of Research Kati Skurka, Research Analyst. Topics Audit Opinions Going Concerns Reports CONTACT US | AUDIT ANALYTICS Locations North America (Main Office) 9 Main Street, Suite 2F Sutton, MA 01590 Europe Square de Meeus 37, 4th floor Brussels, 1000 Belgium OVERVIEW - AUDIT ANALYTICS A COMPREHENSIVE SOURCE FOR AUDIT, REGULATORY AND DISCLOSURE INTELLIGENCE Our expertise is in the systematic and detailed tracking, collection and standardization of qualitative and quantitative publicdisclosures.
DATA COLLECTION REMAINS A CHALLENGE IN ARCHIVAL RESEARCH Two weeks ago, Audit Analytics had the pleasure of attending the 2021 Annual Congress, hosted by the European Accounting Association (EAA). As defined by the EAA, “the Annual Congress of the European Accounting Association is a major event that takes place in a different country during springtime each year. The EAA Annual Congress offers a unique opportunity for presenting research NON-TIMELY FILINGS: AN OVERVIEW When a company cannot file a 10-K or 10-Q within the given timeframe, SEC rule 12b-25 requires that the company must use an NT, non-timely, filing. An NT filing is a notice sent from the company stating that the deadline has not been met due to a given reason and that the actual filing will be filed within a specified range of time. An NT10-Q
SEC COMMENT LETTERS: A NINE YEAR TREND A review of SEC comment letters on forms 10-K, 10-Q, and 8-K shows that the trend of comment letters has continued to decline. Between 2018 and 2019, the number of comment letters fell by roughly 30%; similarly, between 2017 and 2018, there was a 32% decline. MICROSOFT DISCLOSES CRITICAL AUDIT MATTERS Microsoft Corporation filed its annual report on August 1, 2019, and, in addition to the wealth of information provided in the 10-K, we came across one of the first disclosures of critical audit matters from a large accelerated filer. 1. The implementation of PCAOB Auditing Standard 3101 (AS 3101): The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses anSAB 108 ADOPTION
Interim Report for Years Ended From Nov 15, 2006 to June 30, 2007 SAB 108 Adoption Briefing AFTER 100 YEARS, GENERAL MOTORS SWITCHES AUDITOR General Motors (NYSE: GM) announced last week in an Item 4.01 8-K that, after their 2017 annual report is filed, the company would be engaging Ernst & Young as its new independent auditor. Following review of proposals from the independent registered public accounting firms that participated in the process, on September 25, 2017, the Audit Committee approved the engagement of Ernst & A BIG CHANGE IN BANK OF AMERICA’S ACCOUNTING POLICY Voluntary changes in accounting principle are usually disclosed in so-called preferability letters, but occasionally a significant change will be disclosed in an 8-K current report.Last Friday, Bank of America did just that, disclosing that they would be changing their method of accounting for the amortization of premiums and accretion of discounts on fixed maturity securities (ASC 310-20 THIS WEBSITE USES COOKIES We are using cookies to bring you the best experience possible on our website. You can learn more about our cookies via our Privacy Policy.
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