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Corporate & Securities Law

: Jim Hamilton's World of Securities Regulation

By James Hamilton

Treasury Study on Financial Restatements Focuses on Internal ControlsA new Treasury-sponsored study on financial restatements found that there was a significant increase in restatements by 2005 accelerated filers during the 2003-2005 implementation period for internal controls reporting under section 404 of the Sarbanes-Oxley Act. The study also found that restatements associated with fraud and revenue declined after 2001. Fraud was a factor in 29 percent of all 1997 restatements, the study foun read more

Full post as published by Jim Hamilton's World of Securities Regulation on April 13, 2008 (boomark / email).