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SEC Accounting and Auditing Enforcement Releases (AAER)

The SEC issues AAERs when the SEC investigates "a company, an auditor, or an officer for alleged accounting and/or auditing misconduct" (source).

  • To lookup individual documents, use the SEC's website. See also information about getting more SEC data.
  • For a fee, purchase access to data compiled from the SEC documents from 1982-2018 by researchers Dechow, Ge, Larson and Sloan.
  • Stanford researchers can Ask Us for information about AAER data available from Audit Analytics.


Answered By: Alice Kalinowski
Last Updated: Dec 02, 2021

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