GAO Financial Restatement Database Report
Financial Restatement Database, GAO-06-1053R, August 31, 2006.
“On July 24, 2006, we issued a report to Congress entitled, Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities. That report included a listing of 1,390 financial restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002, and September 30, 2005. As part of that work, Congress asked that we provide a limited update of that database for the period October 1, 2005, through June 30, 2006. This updated database, along with the database included in our July 2006 report, can be viewed at http://www.gao.gov/cgi-bin/getrpt?GAO-06-1079SP [this link resolves in a page indicating that the database is “not available in electronic form at this time.”].”