Chinese A-Share Company Data on Client-Auditor Mismatch and Earnings Management, 2008-2022

From 2008 to 2022, this dataset contains a sample of Shanghai and Shenzhen A-share listed companies, used to study the impact of client-auditor mismatch on earnings management via classification shifting. It was authored by Shanmei Luo and last updated on 2026-05-21. The data is stored in an XLS file with a size of 9.5 KB.

Use Cases

• Analyzing the relationship between client-auditor mismatch and classification shifting based on the described research variables.
• Investigating the moderating effect of internal control strength on earnings management behavior as mentioned in the description.
• Studying the mediating role of auditor industry expertise in the mismatch-earnings management relationship as indicated by the research.
• Modeling the differential impact of upward versus downward auditor mismatches on corporate financial reporting.

Strengths

• Data covers a 15-year time span from 2008 to 2022.
• Focuses on a specific market segment: Shanghai and Shenzhen A-share listed companies.
• Dataset is shared under a permissive CC-BY-4.0 license.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The dataset is very small at 9.5 KB, indicating limited scope.

Provenance

Source

figshare

Collection Method

Likely compiled from public financial disclosures of listed companies for academic research.

Time Range

2008-2022

Freshness

Last updated 2026-05-21 08:00:20; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)