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Restatements
Staff Accounting Bulletin (SAB) 108
http://www.sec.gov/interps/account/sab108.pdf
Staff Accounting Bulletin (SAB) 99
http://www.sec.gov/interps/account/sab99.htm
Huron Consulting Group
The Restatement Process
http://www.financialexecutives.org/eweb/upload/FEI/Huron_Restatement_Analysis_2007.pdf
Example of Risk Factors on Restatement and Delay in SEC Filings in connection with Private Placement
http://www.sec.gov/Archives/edgar/data/51644/000090342305000529/ex99-1_0720risk.htm
GAO Study on Restatements January 17, 2003
http://www.gao.gov/new.items/d03395r.pdf
GAO Report on Restatements July 2006
http://www.gao.gov/new.items/d06678.pdf
