2018 Audit Committee Transparency Barometer

Last week, the Center for Audit Quality released its fifth annual Audit Committee Transparency Barometer. Compiled and published with Audit Analytics, the Barometer provides a year-over-year comparison in key audit committee disclosure areas and assesses the extent of audit committee … Continue reading

Audit Analytics now Offers Accounting Quality Insights

Audit Analytics is proud to announce Accounting Quality Insights, our newest research product geared towards investors and financial professionals. Accounting matters are crucial in understanding the complete financial picture of a company; our insights cover accounting, control, and related governance … Continue reading

How to Predict Which Acquisitions Will Fail and Generate Negative Stock Returns

Summary of Key Findings It can be difficult to predict which acquisitions are going to fail An academic article using Audit Analytics’ data identified statistically significant negative abnormal returns of 12% for a subset of acquisitions that were excluded from … Continue reading

Literature Review: “The Effect of Enforcement Transparency: Evidence from SEC Comment-Letter Reviews”

In recent years, more attention has been given to policies surrounding transparency in financial reporting practices, such as banks disclosing results of stress tests and the recently proposed “Public Accounting Oversight Board (PCAOB) Enforcement Transparency Act of 2017”. In 2004, … Continue reading