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Public Policy

Our data has been cited in government testimony, regulatory proposals, and policy reviews.

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Topics

Accounting + Oversight
Accounting Firms
Audit + Compliance
Audit Committees
Audit Fees
Audit Opinions
Auditor Changes
Auditor Engagements
Coronavirus
Corporate + Legal
Critical Audit Matters
Cybersecurity
Disclosure Controls (SOX 302)
Emerging Growth Companies
ESG
Europe
Financial Restatements
Going Concerns
Internal Controls (ICFR - SOX 404)
Key Audit Matters
Non-GAAP
PCAOB
PCAOB Reports
Quality of Reporting
Regulation Oversight
Regulators & Public Policy
SEC
SEC Comment Letters
Tax

Years

2022
2021
2020
2019
2018
2017
2016
2014
2013
2009
2008
2006

Results: 6

Assessing Materiality: Focusing on the Reasonable Investor When Evaluating Errors
2022-03-09
Topics
Audit + Compliance Financial Restatements
Assess, Assure and Inform. Improving Audit Quality and Effectiveness. Report of the Independent Review into the Quality and Effectiveness of Audit
2019-12-18
Topics
Financial Restatements Regulators & Public Policy
Remarks before the 2019 Baruch College Financial Reporting Conference: Aiming Toward the Future
2019-05-02
Topics
Auditor Changes Disclosure Controls (SOX 302) Financial Restatements Regulators & Public Policy
SEC Should Consider Requiring Companies to Disclose Whether They Obtained an Auditor Attestation
2013-07-01
Topics
Audit Opinions Financial Restatements Internal Controls (ICFR - SOX 404) Regulators & Public Policy
Study of the Sarbanes-Oxley Act of 2002 Section 404 Internal Control over Financial Reporting Requirements
2009-09-01
Topics
Audit Fees Financial Restatements Internal Controls (ICFR - SOX 404) Regulators & Public Policy
The Changing Nature and Consequences of Public Company Financial Restatements
2008-04-01
Topics
Financial Restatements Regulators & Public Policy