The dataset below presents the Classification of Misreporting Motives and the Misreporting Severity Score, as developed in Cao, Jia, and Zeng (2025). In addition to the data, we also provide a brief description of the variables in the data. We are making the data available for private academic use. If you use this data in a study, please reference the article.
Excel sheet on AAER misreporting motives and misreporting severity [data].