Disclaimer: I am providing these data and programs without warranty. That said, please contact me if you discover any errors in them so that I can post corrected versions on my web site.

The files from this page can be found here.



MS-Excel spreadsheet listing accounting restatements collected by the General Accounting Office (GAO). The sheet lists the dates of the restatement announcements (NOT the periods restated), the prompter(s) of the restatements and the reason(s) for restatements as listed in the GAO reports. The sheet has a description tab with links to PDF files of the reports listed on the GAO web site.


The .ado files are STATA programs, the .m files are MATLAB programs and the .sas files are SAS programs. Some of the programs require that you have other programs installed. If you encounter an "unrecognized program: <program name>" error in STATA, you can type "findit <program name>" to try to find the missing program on line. This website uses https which, unfortunately, does not 'get along' well with Stata and prevents using the "net from" commands for direct install. You can install any of the following programs individually by copying the relevant .ado and .hlp files to your ado directory (see here). You can find the directory by typing "personal" into the Stata command line.

See the UCLA Academic Technology Services' excellent statistical computing website for a variety of examples and references. Also see the programs on the Michigan Accounting PhD web site.


LaTeX style file with a bunch of functions in it for typesetting equations and so on.