Re-audit Data Repository
Authors: Isabel Cho (USC), Clive Lennox (USC), and Xiangyu Li (USC)
Re-audit Data Download
This repository contains the data used in the published article Re-doing the audit.
The dataset covers 5,303 auditor changes during 2005-2022, including 754 re-audits.
Citation
The data are provided for academic research purposes. Please cite the following paper when referring to this data:
Cho, Isabel J., Clive Lennox, and Xiangyu Li. 2026. Re-doing the audit. Journal of Accounting and Economics, 101905. https://doi.org/10.1016/j.jacceco.2026.101905
Contact
Isabel Cho (isabel.cho@marshall.usc.edu)
Clive Lennox (clennox@usc.edu)
Xiangyu Li (xiangyu.li@marshall.usc.edu)