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October 17, 2008 DOL Home > OASAM > Wirtz Labor Library > Law Library > Law Tips Archive > GAO Financial Restatement Database |
GAO Financial Restatement Database The Government Accountability Office (GAO) has created an e-supplement for its July 2006 report entitled Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. The supplement is a Financial Restatement Database, GAO-06-1053R, and contains financial restatement announcements for the periods July 1, 2002, through September 30, 2005, and October 1, 2005, through June 30, 2006. The database consists of two files: (1) a file that lists 1,390 restatement announcements that GAO identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002, and September 30, 2005, and (2) a file that lists 396 restatement announcements that GAO identified as having been made because of financial reporting fraud and/or accounting errors between October 1, 2005, and June 30, 2006. To view the files (and not the full report), use the Accessing Data Files page and select File 1 or File 2. Two previous tips, GAO Reports and GAO Comptroller General Decisions, describe additional resources available on the GAO website. Note: Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities is available in Portable Document Format (PDF); to view it you will need Adobe Acrobat Reader, a standard inclusion on most computers and available for free download online.
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