2021 Financial Restatements:
A Twenty-One-Year Review

In this report, we cover twenty-one years of trends in financial restatements – including a closer look at the effect of SPACs on recent trends in financial restatements. We also cover materiality, impacts, severity measures, size and location, and the top accounting issues.

 

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Financial Restatement Reports from Past Year

 

Financial Restatements Report 2021

A look at Financial Restatement trends from 2001 to 2020.

Financial Restatements Report 2020

A look at Financial Restatement trends from 2001 to 2019

Financial Restatements Report 2019

A look at Financial Restatement trends from 2001 to 2018.

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