Accounting and Oversight Data Accounting + Oversight
  • - Monitor audit quality
  • - Follow PCAOB trends
  • - Track accounting estimates
The Accounting + Oversight subscription is designed to illuminate the big picture of the audit and regulatory environment. Gain insight into audit firm quality, trends in PCAOB inspections, shareholder satisfaction with auditors, and more.

Accounting + Oversight Modules: PDF DocumentDownload datasheet

Auditor Ratification The Auditor Ratification database contains the shareholder voting results for the ratification of independent auditors. The results can be analyzed by auditor, total votes (for, against, abstain and broker non-votes), and percentage against.

Changes in Estimates Tracks all material disclosed changes in accounting estimates (ASC 250-10-50-4) for SEC registrants (foreign and domestic) as disclosed in annual and quarterly filings. Key data points include the nature of the change (using our proprietary taxonomy), impact on income and EPS, and the period in which the change was disclosed.

Impairments Captures impairments as disclosed by SEC registrants in XBRL Annual Filings and 8-Ks. Key data points include reasons and characteristics of impairment, impact on pretax income, and impairment text.

Out of Period Adjustments Tracks corrections of errors in prior financial statements that do not materially affect past or present financials. Due to the assessment of immateriality, these corrections do not require a restatement of the prior financials and are recorded as a one-time charge (benefit) in the current period. Key data points include the adjustment period, impact on income and equity, and the text of the disclosure. Each Adjustment is categorized according to our standardized taxonomy.

PCAOB Inspection Reports Composed of all PCAOB reports assessing a firm's compliance with professional and regulatory audit standards. Each report has been analyzed and categorized according to our proprietary taxonomy.

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