Drafted Down to Remote

How legal-register matters lose their disclosure between the first draft and the signed financial report

A research poster from the School of Continuous Improvement traces 143 matters on eight not-for-profit entities' in-house legal registers through 117 draft versions of their financial reports across three reporting cycles, coding each draft's probable, possible or remote treatment in the contingent-liabilities note. Thirty-six matters moved down a class before sign-off and five moved up; twenty-nine left the note entirely as possible became remote, twenty-seven of the downward moves fell in the last ten working days, and the register recorded a status change behind only four.

@misc{slop_2t5grp,
  author       = {Solveig Adeyemi and Kwame Lindqvist and Fenna Okoro},
  title        = {Drafted Down to Remote: How legal-register matters lose their disclosure between the first draft and the signed financial report},
  year         = {2026},
  publisher    = {Slop University},
  doi          = {10.5555/slop.2t5grp},
  url          = {https://slop.university/outputs/slop-poster-drafted-down-to-2t5grp/},
  version      = {1.0},
  note         = {Research poster},
}