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 …