Wharton Research Data Services (WRDS) is a web-based business data research service from The Wharton School at the University of Pennsylvania.
We recently subscribed to the Accounting and Oversight Modules provided by Audit Analytics. Audit Analytics is a premium intelligence service company providing independent research to the investment, accounting, insurance, legal, regulatory and academic communities.
Audit Analytics Accounting and Oversight gives you access to following datasets:
1: Auditor Ratification : Easily monitor auditor ratification votes for every US public company
2: Changes in Accounting Estimates: Find out whenever a company discloses a change in accounting estimate that will affect earnings
3: Impairment: Search impairments files by domestic SEC registrants since 2009
4: Critical Audit Matters: Discover what financial statement issues and concerns are most significant to auditors
Check this article to see how to get access to WRDS.