Client-Auditor Mismatch and Classification Shifting Earnings Management

A dataset examining the relationship between client-auditor mismatch, the legal environment, and classification shifting earnings management. It was authored by Shanmei Luo and last updated on May 21, 2026. The data is stored in an XLS file with a size of 9.5 KB.

Use Cases

• Analyze the impact of client-auditor mismatch on classification shifting based on the study's core variables.
• Investigate how the legal environment moderates earnings management practices described in the title.
• Model the relationship between classification shifting and the factors of mismatch and legal context.

Strengths

• Dataset is openly licensed under CC-BY-4.0, allowing for broad reuse.
• File size is 9.5 KB, indicating a focused and manageable scope for analysis.

Limitations

• Row count is unknown, which may limit suitability assessment.
• 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 08:00:05; freshness should be verified.