Subsequent event is the accounting term for a financial transaction that occurs after completion of the balance sheet for a specified period but before the company's full set of financial statements ...

PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Based on our survey of 76 practicing auditors at one firm, actions that may improve those audits ...

Peripartum cardiomyopathy is a rare but sometimes fatal form of heart failure. Little is known about the outcomes of subsequent pregnancies in women who have had the disorder. Among the first ...