Financial Restatement Database, an E-supplement to GAO-06-678

GAO-06-1079SP: Published: Aug 31, 2006. Publicly Released: Aug 31, 2006.

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This e-supplement is a companion to GAO's correspondence entitled Financial Restatement Database, GAO-06-1053R (Washington, D.C.: Aug. 31, 2006). The e-supplement contains a database of financial restatement announcements for the periods July 1, 2002, through September 30, 2005, and October 1, 2005, through June 30, 2006. It also describes the scope and methodology of the study, for which GAO complied this database. The database consist of two files: (1) a file that lists 1,390 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, and (2) a file that lists 396 restatement announcements that we identified as having been made because of financial reporting fraud and/or accounting errors between October 1, 2005, and June 30, 2006. Having verified our financial restatement announcement data with various sources, we found them to be sufficiently reliable for reporting purposes. We conducted our work between June 2006 and August 2006 in accordance with generally accepted government auditing standards.

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