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

Shanmei Luo's dataset on figshare contains data from Shanghai and Shenzhen A-share listed companies from 2008 to 2022. It supports a study examining how client-auditor mismatches impact earnings management via classification shifting. The dataset was last updated on 2026-05-21.

Use Cases

• Analyzing the relationship between client-auditor mismatch and classification shifting based on the study's described variables.
• Investigating the moderating effect of internal control strength on earnings management behavior as suggested in the description.
• Examining the mediating role of auditor industry expertise in the mismatch-classification shifting relationship.
• Studying earnings management trends among Chinese A-share companies over the 2008-2022 period.

Strengths

• Data covers a 15-year time range from 2008 to 2022.
• Focuses on a specific and well-defined research question regarding client-auditor mismatch.
• The dataset is associated with a study that includes further analysis on moderating and mediating variables.

Limitations

• Dataset size is only 9.5 KB, indicating a very limited scope or a highly aggregated summary.
• Row count and column-level documentation are unknown, limiting suitability assessment.
• Description metadata is limited; actual data quality and variable definitions require manual inspection after download.

Provenance

Source

figshare, author Shanmei Luo

Collection Method

Likely compiled from financial disclosures of Shanghai and Shenzhen A-share listed companies.

Time Range

2008 to 2022

Freshness

Last updated 2026-05-21 08:00:12; freshness should be verified.

Geography

China (Shanghai and Shenzhen stock exchanges)