Client-Auditor Mismatch and Earnings Management via Classification Shifting

9.5 KB Excel dataset by Shanmei Luo, last updated on 2026-05-21, examines earnings management through classification shifting. The data likely contains variables for analyzing the relationship between client-auditor mismatches and financial reporting behavior. It is shared under a CC-BY-4.0 license on the figshare platform.

Use Cases

• Analyze the relationship between client-auditor mismatch and classification shifting based on the dataset's title.
• Study earnings management techniques using propensity score matching (PSM) methods implied by the dataset's title.
• Investigate financial reporting behavior in contexts of auditor-client alignment based on the described research focus.

Strengths

• Data is shared under a permissive CC-BY-4.0 license, allowing for broad reuse.
• A specific last update timestamp of 2026-05-21 08:00:15 is provided.

Limitations

• The dataset is very small at 9.5 KB, indicating a limited scope.
• Row count and column definitions are unknown, which complicates suitability assessment.
• Description metadata is limited; actual data quality requires manual inspection after download.

Provenance

Source

figshare

Freshness

Last updated 2026-05-21 08:00:15; freshness should be verified.