Data

Below you can find data from some of my published research. My co-authors and I have made a good-faith effort to ensure the data in our research (including the data I provide on this website) is as clean and accurate as possible. With that said, the data on this page is offered "as is." Some of the data I am providing was hand collected or scraped by a program, and these methods involve the inherent risk of errors and omissions. If you have any questions or concerns, please don't hesitate to contact me. If you click on a link to access data and you don't have access, you can complete the form to request access.

Partner Attractiveness Data

From: A matter of appearances: How does auditing expertise benefit audit committees when selecting auditors?

Contemporary Accounting Research 2022

With Matthew Baugh and Steven Kachelmeier

Paper URL: https://doi.org/10.1111/1911-3846.12736

Access the data here.

This data includes the partner ID (from Form AP) for each partner in our sample, as well as an indicator variable set equal to 1 if the partner received a mean raw attractiveness rating of at least five on a seven point scale in a survey of 9 MTurkers and set equal to 0 otherwise. We refer to this variable as Partner Attractive.

Partner Distance Data

From: Does distance matter? An investigation of partners who audit distant clients and the effects on audit quality

Contemporary Accounting Research 2022

With Jere Francis and Nargess Golshan

Paper URL: https://doi.org/10.1111/1911-3846.12744

Access the data here.

This data includes CIK and fyear for each observation in our sample, as well as the distance (measured in kilometers) between the partner's home location and the client's headquarters location. Partner locations are hand collected, and are often limited to city and state. When only the partner's city and state are known, we measure distances using the geographic center of the city. Client headquarter locations are typically measured as specific street addresses.

Auditor Bidding Data

From: How do auditors respond to competition? Evidence from the bidding process

Journal of Accounting and Economics 2022

With Antonis Kartapanis and Jaime Schmidt

Paper URL: https://doi.org/10.1016/j.jacceco.2021.101475

Access the data here.

This data includes the CIK and fyear for each observation in our sample, as well as the estimated bidding probability - calculated as described in the appendix of Hallman, Kartapanis, and Schmidt (2022).