Tag: restatements

Study shows fewer and less severe restatements over decade post-SOX

by Cydney Posner Apparently, SOX had some a beneficial impact on financial reporting. An academic study commissioned by the Center for Audit Quality reveals a substantial decline in both the number and severity of financial restatements during the period 2003 through 2012. The study was intended to consider the impact […]

Cydney Posner / July 28, 2014

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Tag: restatements

Study shows fewer and less severe restatements over decade post-SOX