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Financial Statement Restatement Database

GAO-03-395R Published: Jan 17, 2003. Publicly Released: Jan 17, 2003.
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Highlights

This report is the release of the database of information collected during research for the report entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges.

Full Report

Full Report (27 pages)
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Auditing and Financial Management
Accounting standardsFinancial analysisFinancial statementsAccounting proceduresAuditing standardsFinancial managementCorporationsSecuritiesCorporate mergersMortgage market