I need to find some statistics about how many companies have had to
restate their earnings in the recent past (last six months, since
January 2004, past year, whatever) for technical accounting reasons. 
I am not looking for the more valid restatements, such as when a
company is forced to restate due to having inflated their revenues or
profits.  I am looking for situations where a company is tripped up by
some arcane, non-cash issue (e.g., a company lumped a loan receivable
in with its trade accounts receivable on the balance sheet instead of
breaking it out into two separate accounts; or a company valued its
stock options under method a when it should have used method b).  I
know this is not easy to find, but perhaps there is an article out
there that mentions something like this in passing.  Perhaps, in
reporting about Sarbanes-Oxley, a reporter might have mentioned that
"...over x companies have had to restate earnings due to the effects
of sarbanes-oxley since the law was passed"