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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