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.