SOX 404 Disclosures: A Twelve Year Review

Audit Analytics recently released a new report looking at trends in Sarbanes-Oxley (SOX) Section 404 disclosures, which pertain to Internal Controls over Financial Reporting (ICFR). SOX 404 Disclosures: A Twelve Year Review considers both management’s assessment and the auditor’s attestation. Pursuant to SOX … Continue reading

Indefinitely Reinvested Foreign Earnings Still on the Rise

Foreign earnings of U.S. companies, especially those retained overseas as indefinitely reinvested, have received a lot of attention in recent years. Audit Analytics’ annual review of Indefinitely Reinvested Foreign Earnings – Balances Held By the Russell 1000 shows that the total disclosed amount … Continue reading