Even when it comes to infographics, length can be an important consideration. So here it is: the comparison between reported, audited quarterly report and the yearly reports for the same period. Most of the times the agreement is good (median factor reported is 1.0); however, substantial under- and over-reporting does happen.

As to why, I have no clue. To my mind, it doesn't sit right but the again I know nothing about finances. A friend of mine who's better versed in the matter was a little bamboozled by that as well.