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- Is Your Company at Risk for Financial Restatements?
- Financial restatements strain resources and unnerve shareholders. It’s a wild, post-Sarbox world. Here’s how smart companies survive. Restate and Main: Is Your Company Vulnerable? Source: CFO Publishing This column from CFO Publishing looks...
- Articles 2008-03-11
- Financial Audit: Restatements to the National Science Foundation's Fiscal Year 2003 Financial Statements
- This paper reviews four key areas with respect to the restatements of National Science Foundation's (NSF) fiscal year 2003 financial statements: the nature and cause of the errors that necessitated the restatements, including planned corrective actions by the agency and its auditors; the timing of communicating the material misstatement to...
- White papers 2005-12-22
- What Triggers Financial Restatements?
- Poor documentation of transactions, the wrong accounting treatment, lack of transparency, weak internal controls, and in rare instances fraud can wreak havoc on corporate and personal reputations. The incidence of financial restatements in the United States has soared in the past five years and the trend continues as the post-Sarbanes-Oxley...
- White papers 2005-10-01
- Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements
- This document consists of a report which basically reviews four key areas with respect to the restatements of State's fiscal year 2003 financial statements: the nature and cause of the errors that necessitated the restatements ; the timing of communicating the material misstatement to users of the financial statements; the...
- White papers 2005-09-20
- Auditor Independence And Non-Audit Services: What Do Restatements Suggest?
- Do audit firm fees for financial information systems design and implementation (FISDI), internal audit, and certain other services provided to an audit client lead to lax enforcement of generally accepted accounting principles? The answer is important because the Sarbanes-Oxley Act of 2002 presumes so, banning these audit client services, and...
- White papers 2003-04-17
- The Informational Content and Valuation Ramifications of Earnings Restatements
- This paper analyzes the market responses to different categories of accounting restatements. Accounting restatements have been occurring with increasing frequency in recent years, generating significant discussion as to their causes and consequences. The paper examines both of these dimensions of restatements. It identifies 9 categories into which restatements can be...
- White papers 2002-09-16
- A Review of Earnings Restatements
- This article summarizes a doctoral dissertation on an empirical capital market analysis of earnings restatements using a sample covering a quarter century, 1977-2001. Specifically, it investigates the market reaction upon and around restatement announcements, examines the quantitative information and qualitative characteristics of restatements contributing to the market's reaction, and assesses...
- White papers 2002-08-01
Additional Resources
- Financial Audit: Restatement to the General Services Administration's Fiscal Year 2003 Financial Statements
- This paper consist of a document which reports that the Secretary of the Treasury, in coordination with the Director of the Office of Management and Budget (OMB), is required to annually prepare and submit audited financial statements of the U.S. government to the President and Congress. GAO was asked to...
- White papers 2005-12-06
- Here's an Outline for a Successful Newsletter Salesletter
- There is no "Formula" for writing a successful newsletter salesletter, but this outline - originally developed by Steve Sahlein and modified by the author through the years - often works and helps when one is staring forlornly at the blank page. Headline is often a restatement of the envelope teaser...
- White papers 2005-07-05
- U.S. Dairy Export Council Restatement & Elaboration of Doha Round Negotiating Priorities June 2002
- This submission supplements the "white paper" developed by the U.S. Dairy Export Council and signed by America's five largest dairy organizations. It provides more detailed information regarding the negotiating objectives of the U.S. dairy industry. Specifically, it addresses proposals for negotiating methodologies pertaining to market access, export subsidies and domestic...
- White papers 2002-06-01
- Timeline Arising Under The Sarbanes-Oxley Act of 2002
- The article is about the provisions explained in Sarbanes–Oxley as chief executive and financial officers are required to certify periodic financial reports and are subject to criminal penalties based on such certifications. They are required to forfeit certain bonuses and profits if their companies issue an accounting restatement because of...
- White papers 2002-08-14
- The One-Page Document Control Procedure
- The article advocates the simple ISO 9001 procedures. It adverse to the oft-quoted belief that the "Quality Manual need only be a restatement of the ISO standard.” In such cases the Manual is rarely used, referenced only occasionally by registrars and customers requiring something in their purchasing files. It therefore...
- White papers 2002-01-01
- I Solemnly Swear…
- The new rules introduced by Securities and Exchange Commission (SEC) require companies to gain certification for their financial statements. As a result, the day when the rules were passed was termed as ‘restatement day.’ The SEC felt that the new rules might put a break to numerous accounting frauds occurring...
- White papers 2002-08-14
- Truth or Dare?
- While the development of an International Financial Reporting Standard on the recognition and measurement of assets and liabilities from insurance contracts is still under discussion, there is no debate on the need for greater transparency and comparability. This can be achieved by providing information for an interim period in the...
- White papers 2003-01-01
- Investment Policy Guidelines & Strategies Within the Context of the 1992 Restatement of the Prudent Investor Rule
- The purpose of this paper is to summarize TAM's investment policy guidelines and strategies for the management of client assets. The basic goals are to provide the clients with a basic foundation on which to build the most appropriate investment strategy and to assist them in developing the confidence to...
- White papers 2002-12-11
- Hedge Accounting and Derivatives Study for Corporates: Disclosure, Hedge Accounting, and Restatement Risk
- SFAS 133 has been effective only since 2001, a period in which interest rates have been relatively flat. As of the end of 2003, gross assets and liabilities resulting from derivative mark-to-market adjustments for companies included in the study were significant. This report states that significant volatility in interest rates,...
- White papers 2004-11-09
- Cash-and-Apothecary?
- The article is about the legal prosecution against the Rite Aid’s former CFO, three other executives, charged with perpetrating massive fraud. The Securities and Exchange Commission simultaneously filed accounting fraud charges against several senior executives for what federal prosecutors called a wide-ranging accounting fraud scheme that resulted in the largest...
- Case studies 2002-06-24
- Sarbanes-Oxley Requires Disgorgement Of Bonuses And Profits In The Event Of A Financial Reporting Restatement
- Sarbanes-Oxley (SOX) Act of 2002 was enacted to protect investors from the possibility of fraudulent accounting activities by corporations. The rules and enforcement policies outlined by the SOX Act amend or supplement existing legislation dealing with security regulations. According to section 304 of the SOX Act, disgorgement of bonuses and...
- White papers 2002-09-09
- Spin City
- When a person is faced with a public relations crisis, it's important to be on top of the game. The authors posed three PR nightmares to public relations experts and asked what they'd do. It is discovered that the company's PR director has been publishing falsely optimistic information about the...
- White papers 2003-12-01
- Critical Thinking, Problem Solving, and Decision Making
- View Available Dates and Locations Effective decision makers are those rare individuals who are able to consistently identify and choose the best option among multiple alternatives. Their decisions are imaginative, reasoned, and defensible. In this course, you will be provided with the training and tools ...
- Training 2008-01-01
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