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Accounting and Auditing Enforcement Releases
Accounting and Auditing Enforcement Releases (AAERs) are issued by the SEC during or at the conclusion of an investigation against a company, an auditor, or an officer for alleged accounting and/or auditing misconduct. These releases provide varying degrees of detail on the nature of the misconduct, the individuals and entities involved and their effect on the financial statements.
Since 1982, the SEC has issued Accounting and Auditing Enforcement Releases (AAERs) during or at the conclusion of an investigation against a company, an auditor, or an officer for alleged accounting and/or auditing misconduct. These releases provide varying degrees of detail on the nature of the misconduct, the individuals and entities involved and their effect on the financial statements. The dataset currently consists of 3,813 SEC AAERs (1,540 firm misstatement events) issued between May 17th 1982 and September 30th 2016. It contains 1,019 firm misstatement events that affect at least one of the firms’ quarterly or annual financial statements.
The dataset consists of three data files: the Details, Annual and Quarterly files. Please note: there is a significant lag between the release date (September 2016) and the latest misstatement date (2014).
Produced by the Center for Financial Reporting & Management, University of California, Berkeley.
License Information
Users: Named Users Only
Vendor: UC Berkeley
Start Date: 2018
Coverage
Start Date: 1982, End Date: 2014