Auditor-Client Mismatch Impact on Earnings Management, 2008-2022

A 15-year sample of Shanghai and Shenzhen A-share listed companies examines how mismatches between clients and their auditors affect earnings management. Shanmei Luo's study, updated in 2026, finds upward mismatches mitigate classification shifting while downward mismatches amplify it. The analysis further explores the moderating role of internal control strength and the mediating role of auditor industry expertise.

Use Cases

• Modeling the impact of auditor-client mismatches on classification shifting based on the study's findings
• Analyzing the moderating effect of internal control strength on earnings management behavior
• Investigating the mediating role of auditor industry expertise in financial reporting outcomes
• Studying the relationship between Big 4 auditors and earnings management in Chinese markets

Strengths

• Data covers a 15-year time range from 2008 to 2022
• Focuses on a specific and relevant sample of Shanghai and Shenzhen A-share listed companies
• The 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 9.5 KB file size suggests a very limited scope of data

Provenance

Source

figshare

Collection Method

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

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:09

Geography

China (Shanghai and Shenzhen stock exchanges)