Difference-in-Differences Regression Results for Client-Auditor Mismatch, 2008-2022

Shanmei Luo's dataset contains regression results from a study on client-auditor mismatch and earnings management. The data covers Shanghai and Shenzhen A-share listed companies from 2008 to 2022. It was last updated on 2026-05-21 and is shared under a CC-BY-4.0 license.

Use Cases

• Analyze the impact of upward client-auditor mismatch on classification shifting based on the study's findings.
• Investigate the moderating role of internal control strength on earnings management behavior as described.
• Examine the mediating effect of auditor industry expertise on the mismatch-classification shifting relationship.

Strengths

• Data covers a 15-year time span from 2008 to 2022.
• Results are derived from a sample of Shanghai and Shenzhen A-share listed companies.

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 5.5 KB, indicating limited scope.

Provenance

Source

Shanmei Luo via figshare

Collection Method

Likely contains statistical regression results from an academic study.

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:17; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)