Code to calculate CSR assurance provider and financial auditor pairs [get code]

Implications of the joint provision of CSR assurance and financial audit for auditors’ assessment of going concern risk [see at publisher, online appendix]

Contemporary Accounting Research, 2020 (with Lorenzo Dal Maso, Gerald Lobo, and Luc Paugam)

This code classifies financial auditor under the appropriate Big 4. The code also classifies CSR assurance provider under the appropriate Big 4. All non-Big 4 CSR assurance providers are classified in the "Others" category. The code then matches each firm's financial auditor and CSR assurance provider to generate the measures used in Dal Maso et al. (CAR, 2020). More details can be found in the paper and online appendix.