WSJ - Paywall
During the first half of 2018, 65 companies detected accounting mistakes significant enough to require them to restate and refile entire financial filings to regulators, compared with 60 companies for the same period last year. Finance teams were overhauling corporate accounting paperwork to comply with the new tax law and revenue accounting rules. In many instances, CFOs and their staffs had to go over past reports to recalculate the value of tax credits or liabilities, or to assess how past results would look under new rules.