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 3,403 SEC AAERs (1,297 firm misstatement events) issued between May 17th 1982 and August 31st 2012. It contains 921 firm misstatement events that affect at least one of the firms' quarterly or annual financial statements.
For a more details on the dataset see Dechow, Ge, Larson, and Sloan (2010) at the following link: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=997483
The research data is available for purchase by Academic Researchers for $500 by clicking the button below. Once payment is made, the dataset will be emailed to you.
Corporate researchers: Please contact CFRM via CFRMdata@haas.berkeley.edu to arrange for payment and data access.