Internal Control, Client-Auditor Mismatch, and Earnings Management Data

Shanmei Luo's dataset on figshare examines the relationship between internal control, client-auditor mismatch, and earnings management via classification shifting. The dataset is 9.5 KB in size and is available in XLS format. It was last updated on 2026-05-21.

Use Cases

• Analyzing the relationship between internal control weaknesses and earnings management based on the described topic.
• Studying the impact of client-auditor mismatch on financial reporting quality based on the described topic.
• Investigating classification shifting as a method of earnings management based on the described topic.
• Building models to predict earnings management risk based on internal control and auditor characteristics.

Strengths

• Dataset is openly licensed under CC-BY-4.0.
• File size is 9.5 KB, indicating a focused scope.

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

Author: Shanmei Luo. Platform: figshare.

Freshness

Last updated 2026-05-21 08:00:04; freshness should be verified.