Moreover, other data reviewed by Audit Analytics suggests that the severity of 2012 restatements, as measured by both the impact on net income and by the average number of issues per restatement, was generally less than in the period prior to 2008.

FORBES: Restatements Resurrected?: Accounting Fraud By The Numbers

That one data point tilts the whole reading on average performance of new issues.

FORBES: A decade of new issues

Biden, a senator from Delaware, also argued that McCain is "profoundly out of touch" with the issues that average Americans face.

CNN: Palin vows to shake things up; Biden blasts GOP call for change