Deep Quarry
Olga Usvyatsky, Francine McKennaUsing data to uncover trends in disclosure and reporting.
| Platform |  | Pricing | Freemium | Publishes | Weekly |
|---|---|---|---|---|---|
| Issues | 93 | Subscribers | Read | deepquarry.substack.com |
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Latest Issues
Recent posts by this newsletter. Browse the email archive.
SEC Compensation Recovery Rule: Restatements and Related Clawbacks, Quarterly Update # 4
A quarterly review of compliance trends, SEC comment letters, and the complexities of recovery analysis
AI data center construction: Using deal structure to measure and analyze the financial statement impact
It's a two-part series on top data construction projects and how financial statement impact follows structure. Part 1: On/Off balance sheet and liabilities. Part 2: CIP and cash flow.
Kyndryl’s 10-K/A: No Restatement, But Control and Disclosure Questions Remain
Amended filing clarifies cash management practices and reports several material weaknesses.
Beyond the hype: Auditor EY highlights its efforts to confirm Meta’s data center accounting
This is collaborative effort, co-authored with The Dig, the newsletter from Francine McKenna. If you value our work, please subscribe!
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Authors
The writers behind this newsletter.
Olga Usvyatsky is a former VP of Research of Audit Analytics, where she led the development of new data sets used by investors, regulators, and academics. Her work was frequently cited by media, including WSJ, Bloomberg, and MarketWatch.
Francine McKenna writes, teaches, and speaks about audit, accounting and public company governance.
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