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This Excel Sheet includes the hand-collected data of misreporting types generated by the author team. The details of the data-generating process are outlined in the manuscript (Section 2.1). The sample contains the following four misreporting types for 258 Accounting and Auditing Enforcement Releases (AAER) cases (indicated by the variable of motive_group): (1) WP for wealth-pursuing AAERs, MI for market-induced AAERs, SD for subordinate-driven AAERs, and Other for other AAERs. This dataset also includes the following additional variables for each AAER case:
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bv_yearThe beginning year of the violation (bv_year) obtained from the AAER narratives
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ev_yearThe ending year of violation (ev_year) obtained from the AAER narratives
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motive_groupOur classification of misreporting motives.
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Severity_IncentiveThe first component score derived from a principal component analysis utilizing the standardized values of OVERSTATE, PENALTY, DISGORGEMENT, LENGTH, and DEFENDANT within the three separate AAER samples (i.e., wealth-pursuing, market-induced, and subordinate-driven AAERs), respectively.
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