<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>Audit Analytics</title>
	<atom:link href="http://www.auditanalytics.com/blog/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.auditanalytics.com/blog</link>
	<description></description>
	<lastBuildDate>Thu, 09 May 2013 15:54:18 +0000</lastBuildDate>
	<language>en-US</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.5.1</generator>
		<item>
		<title>Changes in Accounting Estimates &#8211; First Look</title>
		<link>http://www.auditanalytics.com/blog/changes-in-accounting-estimates-first-look/</link>
		<comments>http://www.auditanalytics.com/blog/changes-in-accounting-estimates-first-look/#comments</comments>
		<pubDate>Wed, 08 May 2013 17:12:40 +0000</pubDate>
		<dc:creator>John Pakaluk</dc:creator>
				<category><![CDATA[FASB ASC]]></category>
		<category><![CDATA[Quality of Earnings]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1405</guid>
		<description><![CDATA[While some figures in financial statements are relatively straightforward, others are more complex. Some of the more complex figures require judgments about future events. For example, a certain number of accounts receivable will not be collected, but neither the actual &#8230; <a href="http://www.auditanalytics.com/blog/changes-in-accounting-estimates-first-look/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/changes-in-accounting-estimates-first-look/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Increased SEC Scrutiny Over Sovereign Debt Disclosure</title>
		<link>http://www.auditanalytics.com/blog/increased-sec-scrutiny-over-sovereign-debt-disclosure/</link>
		<comments>http://www.auditanalytics.com/blog/increased-sec-scrutiny-over-sovereign-debt-disclosure/#comments</comments>
		<pubDate>Tue, 26 Mar 2013 17:27:13 +0000</pubDate>
		<dc:creator>Jessica Belanger</dc:creator>
				<category><![CDATA[Comment Letters]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1316</guid>
		<description><![CDATA[As severe financial crisis has spread from Greece to larger countries such as Spain and Italy, voices warning against exposure to sovereign debt have gotten louder. The Cypriot government’s attempt to impose up to a 9.9% tax on bank deposits &#8230; <a href="http://www.auditanalytics.com/blog/increased-sec-scrutiny-over-sovereign-debt-disclosure/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/increased-sec-scrutiny-over-sovereign-debt-disclosure/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2012 Financial Restatements Review</title>
		<link>http://www.auditanalytics.com/blog/2012-financial-restatements-review/</link>
		<comments>http://www.auditanalytics.com/blog/2012-financial-restatements-review/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 16:10:27 +0000</pubDate>
		<dc:creator>Brendan Hannen</dc:creator>
				<category><![CDATA[Reports]]></category>
		<category><![CDATA[Restatements]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1249</guid>
		<description><![CDATA[2012 showed positive trends for financial restatements. While the total number of restatements over the last four years appears to have leveled off, a closer look at the underlying indicators of severity reveal much more positive results. The percentage of revision &#8230; <a href="http://www.auditanalytics.com/blog/2012-financial-restatements-review/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/2012-financial-restatements-review/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HP&#8217;s Autonomy Impairment &#8211; Restatement In Disguise?</title>
		<link>http://www.auditanalytics.com/blog/hps-autonomy-impairment-restatement-in-disguise/</link>
		<comments>http://www.auditanalytics.com/blog/hps-autonomy-impairment-restatement-in-disguise/#comments</comments>
		<pubDate>Wed, 06 Mar 2013 20:33:03 +0000</pubDate>
		<dc:creator>Olga Usvyatsky</dc:creator>
				<category><![CDATA[Restatements]]></category>
		<category><![CDATA[Stock Performance]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1258</guid>
		<description><![CDATA[It&#8217;s bound to make some waves when a company announces an impairment as sizable as the one HP recently announced with respect to their acquisition of Autonomy. And if the impairment is associated with alleged fraud committed by former executives &#8230; <a href="http://www.auditanalytics.com/blog/hps-autonomy-impairment-restatement-in-disguise/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/hps-autonomy-impairment-restatement-in-disguise/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IPO Issuer Accounting and Legal Fee Trends for the Years 2008-2012</title>
		<link>http://www.auditanalytics.com/blog/ipo-issuer-accounting-and-legal-fee-trends-for-the-years-2008-2012/</link>
		<comments>http://www.auditanalytics.com/blog/ipo-issuer-accounting-and-legal-fee-trends-for-the-years-2008-2012/#comments</comments>
		<pubDate>Thu, 28 Feb 2013 17:04:13 +0000</pubDate>
		<dc:creator>Karen Kelliher</dc:creator>
				<category><![CDATA[Accounting Fees]]></category>
		<category><![CDATA[Initial Public Offerings (IPO)]]></category>
		<category><![CDATA[Legal Fees]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1195</guid>
		<description><![CDATA[The table below contains the accounting and legal fees of IPO issuers for the years 2008-2012. As demonstrated in Table 1, a decreasing trend emerges in average accounting fees during the years 2008-2011. In 2012, however, average accounting fees increased &#8230; <a href="http://www.auditanalytics.com/blog/ipo-issuer-accounting-and-legal-fee-trends-for-the-years-2008-2012/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/ipo-issuer-accounting-and-legal-fee-trends-for-the-years-2008-2012/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>EGCs: A Look at IPO Issuer Accounting Fees After April 2012</title>
		<link>http://www.auditanalytics.com/blog/egcs-a-look-at-ipo-issuer-accounting-fees-after-april-2012/</link>
		<comments>http://www.auditanalytics.com/blog/egcs-a-look-at-ipo-issuer-accounting-fees-after-april-2012/#comments</comments>
		<pubDate>Wed, 20 Feb 2013 17:28:42 +0000</pubDate>
		<dc:creator>Karen Kelliher</dc:creator>
				<category><![CDATA[Emerging Growth Companies]]></category>
		<category><![CDATA[Initial Public Offerings (IPO)]]></category>
		<category><![CDATA[JOBS Act]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1150</guid>
		<description><![CDATA[The JOBS Act, enacted on April 5, 2012, was intended to give small businesses a jumpstart. The act created a new category of company: the Emerging Growth Company (EGC), defined as an issuer with &#8220;total annual gross revenues&#8221; of less than &#8230; <a href="http://www.auditanalytics.com/blog/egcs-a-look-at-ipo-issuer-accounting-fees-after-april-2012/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/egcs-a-look-at-ipo-issuer-accounting-fees-after-april-2012/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>XBRL Implementation &#8211; 4th Anniversary</title>
		<link>http://www.auditanalytics.com/blog/xbrl-implementation-4th-anniversary/</link>
		<comments>http://www.auditanalytics.com/blog/xbrl-implementation-4th-anniversary/#comments</comments>
		<pubDate>Thu, 14 Feb 2013 16:03:22 +0000</pubDate>
		<dc:creator>Olga Usvyatsky</dc:creator>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Analytics]]></category>
		<category><![CDATA[XBRL]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1171</guid>
		<description><![CDATA[XBRL reporting was first mandated by the SEC in June 2009, with a gradual phase-in period lasting 3 years. The object of the regulation was to improve comparability of financial information across all public companies, making information more accessible and &#8230; <a href="http://www.auditanalytics.com/blog/xbrl-implementation-4th-anniversary/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/xbrl-implementation-4th-anniversary/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Executive Office and Board Changes: Groupon and the Electronic Shopping Industry</title>
		<link>http://www.auditanalytics.com/blog/executive-office-and-board-changes-groupon-and-the-electronic-shopping-industry/</link>
		<comments>http://www.auditanalytics.com/blog/executive-office-and-board-changes-groupon-and-the-electronic-shopping-industry/#comments</comments>
		<pubDate>Fri, 01 Feb 2013 17:48:27 +0000</pubDate>
		<dc:creator>Brendan Hannen</dc:creator>
				<category><![CDATA[Director & Officer Changes]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1129</guid>
		<description><![CDATA[All is not comfortable in the Groupon boardroom. Groupon’s share price has fallen over 80% since its November 2011 IPO, leaving many investors to raise questions about the current structure of the board and its executive office. This doubt is &#8230; <a href="http://www.auditanalytics.com/blog/executive-office-and-board-changes-groupon-and-the-electronic-shopping-industry/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/executive-office-and-board-changes-groupon-and-the-electronic-shopping-industry/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Transfer Agents:  Computershare Leads in Shareholders</title>
		<link>http://www.auditanalytics.com/blog/transfer-agents-computershare-leads-in-shareholders/</link>
		<comments>http://www.auditanalytics.com/blog/transfer-agents-computershare-leads-in-shareholders/#comments</comments>
		<pubDate>Thu, 10 Jan 2013 15:40:04 +0000</pubDate>
		<dc:creator>Jessica Belanger</dc:creator>
				<category><![CDATA[Transfer Agents]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=1112</guid>
		<description><![CDATA[Computershare, industry leader among transfer agents, dominates the market in more ways than one. Not only is Computershare the leader in market share, but also in number of shareholders managed. A combined 47,068,335 shareholders have been reported by over 10,500 &#8230; <a href="http://www.auditanalytics.com/blog/transfer-agents-computershare-leads-in-shareholders/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/transfer-agents-computershare-leads-in-shareholders/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Non-GAAP Measures – Useful Tool Or Red Flag?</title>
		<link>http://www.auditanalytics.com/blog/non-gaap-measures-useful-tool-or-red-flag/</link>
		<comments>http://www.auditanalytics.com/blog/non-gaap-measures-useful-tool-or-red-flag/#comments</comments>
		<pubDate>Thu, 27 Dec 2012 15:41:47 +0000</pubDate>
		<dc:creator>Olga Usvyatsky</dc:creator>
				<category><![CDATA[Comment Letters]]></category>
		<category><![CDATA[Non-GAAP Measures]]></category>

		<guid isPermaLink="false">http://www.auditanalytics.com/blog/?p=879</guid>
		<description><![CDATA[Few IPO’s received as much publicity as Groupon’s. Unfortunately for Groupon, their pre-IPO publicity was due not to optimistic forecasts, but to questionable accounting practices. The SEC reviews all pre-IPO filings, and in this case the review did not go &#8230; <a href="http://www.auditanalytics.com/blog/non-gaap-measures-useful-tool-or-red-flag/">Continue<span class="meta-nav">&#160;&#8594;</span></a>]]></description>
		<wfw:commentRss>http://www.auditanalytics.com/blog/non-gaap-measures-useful-tool-or-red-flag/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>
