AAER Dataset Description
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 4,012 SEC AAERs (1,657 firm misstatement events) issued between May 17th 1982 and December 31th 2018. It contains 1,048 firm misstatement events that affect at least one of the firms’ quarterly or annual financial statements.
To learn more about the AAER Dataset click the link below: