The file linked below provides a dataset of chief accounting officers and controllers from fiscal years 2004 through 2019. The data is used in Muriel, Rhodes, and Russomanno (2025) and is an updated version of the Rhodes and Russomanno (2021) data below. The updates include adding fiscal years through 2019, filling in missing firm-years, and correcting errors. The dataset in Muriel, Rhodes, and Russomanno (2025) was collected in June 2022 and includes observations for fiscal years 2004 through 2019. There are 30,960 observations of five variables: a unique firm identifier from Compustat (gvkey), the fiscal year from Compustat (fyear), the date of the fiscal yearend from Compustat (datadate), a variable indicating the disclosure of the firm's controller or chief accounting officer as an executive officer (ea), a unique identifier for the firm's controller or chief accounting officer as an executive officer if present (ea_id), the total number of individuals disclosed as an executive officer (numeos), and an indicator for the executive officers being disclosed in the proxy statement filings (proxy). Please refer to Appendix A in Rhodes and Russomanno (2021) for a detailed description of the data and the data collection process. To use the data, we ask that you reference the following articles:
Muriel, L., Rhodes, A., Russomanno, D. 2025. Delegation and CFO Retention: Evidence from Chief Accounting Officers on the Executive Team. Management Science forthcoming. https://doi.org/10.1287/mnsc.2024.06802
Rhodes, A. and D. Russomanno. 2021. Executive Accountants and the Reliability of Financial Reporting. Management Science. 67(7): 4475-4504. https://doi.org/10.1287/mnsc.2020.3697
Data file (CSV format)
The file linked below provides a dataset of executive accountants as defined by Rhodes and Russomanno (2021). The dataset was collected in July 2018 and includes observations for fiscal years 2000 through 2016. There are 30,956 observations of five variables: a unique firm identifier from Compustat (gvkey), the fiscal year from Compustat (fyear), a variable indicating the disclosure of the firm's controller or chief accounting officer as an executive officer (ea), the total number of individuals disclosed as an executive officer (numeos), and an indicator for the executive officers being disclosed in the proxy statement filings (proxy). Please refer to Appendix A in Rhodes and Russomanno (2021) for a detailed description of the data and the data collection process. To use the data, we ask that you reference the following article:
Rhodes, A. and D. Russomanno. 2021. Executive Accountants and the Reliability of Financial Reporting. Management Science. 67(7): 4475-4504. https://doi.org/10.1287/mnsc.2020.3697
Data file (CSV format)