Client-Auditor Mismatch and Earnings Management via Classification Shifting

A 9.5 KB Excel dataset by Shanmei Luo, last updated in May 2026, examines the relationship between client-auditor mismatches and earnings management practices. The data likely contains financial and audit variables to study classification shifting, a specific earnings management technique. It is shared under a CC-BY-4.0 license on figshare.

Use Cases

• Analyzing the link between client-auditor mismatch and earnings management based on the described research topic.
• Empirical research on classification shifting as a specific earnings management method based on the dataset's title.
• Testing hypotheses about audit firm characteristics and financial reporting quality based on the implied variables.

Strengths

• Dataset is small (9.5 KB), facilitating quick download and initial exploration.
• Explicitly licensed as CC-BY-4.0, allowing for broad reuse and sharing.

Limitations

• Row count is unknown, which may limit suitability assessment for statistical analysis.
• Column-level documentation is absent; field semantics must be inferred after download.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

figshare

Freshness

Last updated 2026-05-21 08:00:11; freshness should be verified.