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Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges (open access)

Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges

A letter report issued by the General Accounting Office with an abstract that begins "A number of well-publicized announcements about financial statement restatements by large, well-known public companies have erased billions of dollars of previously reported earnings and raised questions about the credibility of accounting practices and the quality of corporate financial disclosure and oversight in the United States. Industry officials and academics have speculated that several factors may have caused U.S. companies to use questionable accounting practices. Some officials have stated that increased focus and guidance by the Securities and Exchange Commission (SEC) on accounting issues in the late 1990s may have prompted more companies to restate previously reported financial statements. Although the number of restating companies continues to make up a small percentage of all publicly listed companies annually, the number of restatements due to accounting irregularities grew significantly--145 percent--from January 1997 through June 2002. The 845 restating companies GAO identified had restated their financial statements for many reasons--for example, to adjust revenue, costs or expenses, or to address securities-related issues. From January 1997 to June 2002, issues involving revenue recognition accounted for almost 38 percent of the 919 announced restatements. Finally, different parties can prompt a restatement, …
Date: October 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges (open access)

Highlights of a GAO Roundtable: The Chief Operating Officer Concept: A Potential Strategy To Address Federal Governance Challenges

A letter report issued by the General Accounting Office with an abstract that begins "The federal government is in period of profound transition requires a comprehensive review, reassessment, reprioritization, and reengineering of what the government does, how it does business, and, in some cases, who does the government's business. Agencies will need to transform their cultures so that they are more results oriented, customer focused, and collaborative in nature. At the same time, GAO's work over years has amply documented that agencies are suffering from a range of long-standing management problems that are undermining their abilities to efficiently, economically, and effectively accomplish their missions and achieve results. On September 9, 2002, GAO convened a roundtable to discuss the application and the related advantages and disadvantages of the Chief Operating Officer (COO) concept and how it might apply within selected federal departments and agencies as one strategy to address certain systemic federal governance and management challenges. The invited participants have current or recent executive branch leadership responsibilities, significant executive management experience, or both."
Date: October 4, 2002
Creator: United States. General Accounting Office.
Object Type: Report
System: The UNT Digital Library
Texas Attorney General Opinion: JC-559 (open access)

Texas Attorney General Opinion: JC-559

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the Texas Department of Insurance is authorized to examine certain nonprofit health corporations under Insurance Code articles 20A.17 and 20A.18C (RQ-0534-JC)
Date: October 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History
Texas Attorney General Opinion: JC-560 (open access)

Texas Attorney General Opinion: JC-560

Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, John Cornyn, regarding a legal question submitted for clarification: Whether the Public Information Act provides for sanctions against an electricity market participant for filing with the Office of the Attorney General groundless claims of confidentiality as to its records held by the Public Utility Commission that are requested under the Act (RQ-0536-JC)
Date: October 4, 2002
Creator: Texas. Attorney-General's Office.
Object Type: Text
System: The Portal to Texas History

[DIVA team on a court]

Photograph of a six member Dallas Independent Volleyball Association team standing and kneeling on one of the courts. They are all wearing white shirts with a small front design and larger one on the back.
Date: October 4, 2002
Creator: unknown
Object Type: Photograph
System: The UNT Digital Library

[DIVA referee on courts]

Photograph of a Dallas Independent Volleyball Association referee standing on the steps of a referee stand. He is between two courts and other DIVA members and players are visible behind him.
Date: October 4, 2002
Creator: unknown
Object Type: Photograph
System: The UNT Digital Library

[DIVA scorekeepers on a court]

Photograph of Dallas Independent Volleyball Association members acting as scorekeepers during a tournament. The numbers currently show a game that is 1-3. There are players visible on a court behind them.
Date: October 4, 2002
Creator: unknown
Object Type: Photograph
System: The UNT Digital Library
The Ranger (San Antonio, Tex.), Vol. 77, No. 4, Ed. 1 Friday, October 4, 2002 (open access)

The Ranger (San Antonio, Tex.), Vol. 77, No. 4, Ed. 1 Friday, October 4, 2002

Weekly student newspaper from San Antonio College in San Antonio, Texas that includes campus news along with advertising.
Date: October 4, 2002
Creator: San Antonio College
Object Type: Newspaper
System: The Portal to Texas History
The Clifton Record (Clifton, Tex.), Vol. 107, No. 80, Ed. 1 Friday, October 4, 2002 (open access)

The Clifton Record (Clifton, Tex.), Vol. 107, No. 80, Ed. 1 Friday, October 4, 2002

Semi-weekly newspaper from Clifton, Texas that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Smith, W. Leon
Object Type: Newspaper
System: The Portal to Texas History
Texas Register, Volume 27, Number 40, Pages 9225-9494, October 4, 2002 (open access)

Texas Register, Volume 27, Number 40, Pages 9225-9494, October 4, 2002

A weekly publication, the Texas Register serves as the journal of state agency rulemaking for Texas. Information published in the Texas Register includes proposed, adopted, withdrawn and emergency rule actions, notices of state agency review of agency rules, governor's appointments, attorney general opinions, and miscellaneous documents such as requests for proposals. After adoption, these rulemaking actions are codified into the Texas Administrative Code.
Date: October 4, 2002
Creator: Texas. Secretary of State.
Object Type: Journal/Magazine/Newsletter
System: The Portal to Texas History
The Baytown Sun (Baytown, Tex.), Vol. 80, No. 312, Ed. 1 Friday, October 4, 2002 (open access)

The Baytown Sun (Baytown, Tex.), Vol. 80, No. 312, Ed. 1 Friday, October 4, 2002

Daily newspaper from Baytown, Texas that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Cash, Wanda Garner
Object Type: Newspaper
System: The Portal to Texas History
Altus Times (Altus, Okla.), Vol. 104, No. 170, Ed. 1 Friday, October 4, 2002 (open access)

Altus Times (Altus, Okla.), Vol. 104, No. 170, Ed. 1 Friday, October 4, 2002

Daily newspaper from Altus, Oklahoma that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Bush, Michael
Object Type: Newspaper
System: The Gateway to Oklahoma History
The Optimist (Abilene, Tex.), Vol. 91, No. 13, Ed. 1, Friday, October 4, 2002 (open access)

The Optimist (Abilene, Tex.), Vol. 91, No. 13, Ed. 1, Friday, October 4, 2002

Tri-weekly student newspaper from Abilene Christian University in Abilene, Texas that includes local, state and campus news along with advertising.
Date: October 4, 2002
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Hilltop Views (Austin, Tex.), Vol. 18, No. 2, Ed. 1 Friday, October 4, 2002 (open access)

Hilltop Views (Austin, Tex.), Vol. 18, No. 2, Ed. 1 Friday, October 4, 2002

Student newspaper from St. Edward's University in Austin, Texas that includes news and information of interest to the college community along with advertising.
Date: October 4, 2002
Creator: unknown
Object Type: Newspaper
System: The Portal to Texas History
Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 87, No. 328, Ed. 1 Friday, October 4, 2002 (open access)

Sapulpa Daily Herald (Sapulpa, Okla.), Vol. 87, No. 328, Ed. 1 Friday, October 4, 2002

Daily newspaper from Sapulpa, Oklahoma that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Broaddus, Matthew B.
Object Type: Newspaper
System: The Gateway to Oklahoma History
The Rice Thresher, Vol. 90, No. 7, Ed. 1 Friday, October 4, 2002 (open access)

The Rice Thresher, Vol. 90, No. 7, Ed. 1 Friday, October 4, 2002

A weekly student newspaper from the Rice University in Houston, Texas that includes campus news and commentaries along with advertising.
Date: October 4, 2002
Creator: Rustin, Rachel
Object Type: Newspaper
System: The Portal to Texas History
Dallas Voice (Dallas, Tex.), Vol. 19, No. 22, Ed. 1 Friday, October 4, 2002 (open access)

Dallas Voice (Dallas, Tex.), Vol. 19, No. 22, Ed. 1 Friday, October 4, 2002

Weekly newspaper from Dallas, Texas that includes local, state, and national news and advertising of interest to the Lesbian, Gay, Bisexual, and Transgender (LGBT) community.
Date: October 4, 2002
Creator: Vercher, Dennis
Object Type: Newspaper
System: The UNT Digital Library
South Texas Catholic (Corpus Christi, Tex.), Vol. 37, No. 19, Ed. 1 Friday, October 4, 2002 (open access)

South Texas Catholic (Corpus Christi, Tex.), Vol. 37, No. 19, Ed. 1 Friday, October 4, 2002

Semi-monthly newspaper from Corpus Christi, Texas published by the Diocese of Corpus Christi that includes news of interest to Diocese members along with advertising.
Date: October 4, 2002
Creator: Goldapp, Paula J.
Object Type: Newspaper
System: The Portal to Texas History
Grandview Tribune (Grandview, Tex.), Vol. 108, No. 6, Ed. 1 Friday, October 4, 2002 (open access)

Grandview Tribune (Grandview, Tex.), Vol. 108, No. 6, Ed. 1 Friday, October 4, 2002

Weekly newspaper from Grandview, Texas that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Marten, Donna K.
Object Type: Newspaper
System: The Portal to Texas History
The Oklahoma Daily (Norman, Okla.), Vol. 86, No. 31, Ed. 1 Friday, October 4, 2002 (open access)

The Oklahoma Daily (Norman, Okla.), Vol. 86, No. 31, Ed. 1 Friday, October 4, 2002

Student newspaper of the University of Oklahoma in Norman, Oklahoma that includes national, local, and campus news along with advertising.
Date: October 4, 2002
Creator: Lacy, Amy
Object Type: Newspaper
System: The Gateway to Oklahoma History
The Express-Star (Chickasha, Okla.), Ed. 1 Friday, October 4, 2002 (open access)

The Express-Star (Chickasha, Okla.), Ed. 1 Friday, October 4, 2002

Daily newspaper from Chickasha, Oklahoma that includes local, state, and national news along with advertising.
Date: October 4, 2002
Creator: Bush, Kent
Object Type: Newspaper
System: The Gateway to Oklahoma History
15th Street News (Midwest City, Okla.), Vol. 32, No. 6, Ed. 1 Friday, October 4, 2002 (open access)

15th Street News (Midwest City, Okla.), Vol. 32, No. 6, Ed. 1 Friday, October 4, 2002

Newspaper from Rose State College in Midwest City, Oklahoma that includes national, local, and campus news along with advertising.
Date: October 4, 2002
Creator: Baldwin, Alisha
Object Type: Newspaper
System: The Gateway to Oklahoma History
The Message, Volume 38, Number 4, October 2002 (open access)

The Message, Volume 38, Number 4, October 2002

Semi-monthly newsletter of Congregation Beth Yeshurun in Houston, including news and events, upcoming services, member announcements, editorials, and other information of interest to congregants. This issue announces the start of construction for Beth Yeshurun's expansion and renovation.
Date: October 4, 2002
Creator: Congregation Beth Yeshurun (Houston, Tex.)
Object Type: Journal/Magazine/Newsletter
System: The Portal to Texas History
Qtexas, Volume 3, Issue 3, October 4, 2002 (open access)

Qtexas, Volume 3, Issue 3, October 4, 2002

Weekly magazine containing news, information about events, interviews, and articles of interest to the gay and lesbian community in Texas, with advertising.
Date: October 4, 2002
Creator: Qtexas Publishing, LLC
Object Type: Journal/Magazine/Newsletter
System: The UNT Digital Library