Chinese Listed Companies Data on Auditor Mismatch and Earnings Management, 2008-2022

Shanghai and Shenzhen A-share listed companies from 2008 to 2022 form the sample for this study. The dataset, created by Shanmei Luo and last updated in 2026, examines the impact of client-auditor mismatch on earnings management via classification shifting.

Use Cases

• Analyze the relationship between client-auditor mismatch and classification shifting based on the study's described variables.
• Investigate the moderating effect of strong internal controls on earnings management behavior as suggested in the description.
• Study the mediating role of auditor industry expertise in the mismatch-earnings management relationship as indicated by the research findings.

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 small at 9.5 KB, facilitating quick download and initial inspection.

Limitations

• Row count is unknown, which may limit suitability assessment.
• Column-level documentation is absent; field semantics must be inferred after download.
• The description is specific to a single study's analysis, which may limit broader applicability.

Provenance

Source

figshare, author Shanmei Luo

Collection Method

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

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:06; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)