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B. Riley’s Accounting Knot: Material Weaknesses, Big Write-downs, and a Rising Audit Bill
B. Riley’s 10-K highlights internal control failures, impairment charges, and a large increase in valuation allowance.
Sep 30
•
Olga Usvyatsky
2
B. Riley’s Auditor Transition Under Constraints
B. Riley hires BDO as its new auditor, discloses independence-related conflicts with other qualifying firms
Sep 16
•
Olga Usvyatsky
1
Dotting your i's: What can Form AP compliance tell us about 20-F audit quality?
Part 2 of a joint data analysis between The Dig and Deep Quarry looking into whether auditors of foreign issuers fall down on Form AP quality more…
Sep 9
•
Olga Usvyatsky
and
Francine McKenna
1
SEC comment letters trends in three charts: fewer releases and longer delays
What the data shows about oversight shifts and why dissemination lags matter for investors.
Sep 8
•
Olga Usvyatsky
3
2
August 2025
SEC Compensation Recovery Rule: Restatements and Related Clawbacks, Quarterly Update # 2
A quarterly review of compliance trends, SEC comment letters, and the complexities of recovery analysis
Aug 25
•
Olga Usvyatsky
Trends in exchange listing deficiency notices: key risk areas for public companies
An analysis of recent Nasdaq and NYSE enforcement patterns, from financial triggers to governance and SPAC-specific concerns.
Aug 16
•
Olga Usvyatsky
3
Tesla's net $23.7 billion stock grant: legal loopholes, accounting twists, and the Tornetta appeal
A deep dive into the unusual 2025 CEO award, its Nasdaq compliance questions, conflicted board dynamics, and how an appeal could trigger - or erase …
Aug 12
•
Olga Usvyatsky
and
Francine McKenna
1
The PCAOB role in safeguarding investors comes into focus amid legislative debate
Several disclosures link PCAOB inspections to the identification of control failures and misstatements, informing the debate over the regulator’s role…
Aug 6
•
Olga Usvyatsky
4
3
July 2025
Crossing t's: Does Form AP quality signal audit quality?
This is a joint data analysis between The Dig and Deep Quarry that looks into the question of whether firms that repeatedly fall down on Form AP signal…
Jul 23
•
Olga Usvyatsky
and
Francine McKenna
3
Red Flags in Amended Annual Reports - Quarterly Update #7
Amended annual reports deserve investor's attention because they often deliver bad news.
Jul 17
•
Olga Usvyatsky
4
Long SEC Reviews Quarterly Update # 6
Long SEC reviews reflect ongoing regulatory concerns over a company’s financial disclosures or accounting practices, signaling potential risks or…
Jul 9
•
Olga Usvyatsky
5
June 2025
Tariffs, inventory accounting, and non-GAAP metrics: which non-GAAP metrics are misleading?
As companies navigate tariffs-related disclosure challenges, they should be mindful in adjusting for tariffs in their non-GAAP presentations - or risk…
Jun 30
•
Olga Usvyatsky
2
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