Because of their size, the file may take a few minutes to open (even if it displays "done"). When you view a data table, scroll to the right where you will find a vertical scroll bar.
File 1: 1,390 restatement announcements These were identified as having been made because of financial reporting fraud and/or accounting errors between July 1, 2002 and September 30, 2005
File 2: 396 restatement announcements These were identified as having been made because of financial reporting fraud and/or accounting errors between October 1, 2005 and June 30, 2006.