The dataset is downloaded from the "Compustat Global - Annual Fundamentals" database. The dataset contains all Dutch listed firms in the period 1998-2020. The variables are mainly financial statement line items related to firm fundamentals and financial reporting / audit quality.

To obtain dataset in WRDS Compustat Global Annual Fundamentals:

var : OANCF,OIADP,OIBDP,OPPRFT,PI,PPEGT,PPENT,RE,RECT,REVT,STKCH,TXP,ACT,AO,AP,APCH,APO,ARTFS,AT,AU,AUOP,CH,CHE,DP,EBIT,IB,IBC,INVT,LCT,LT,CURCD,FYEAR,CONM,ISIN,SEDOL,EXCHG,FYR,FIC,NICON,SICH,TSTKNI QVAR : GVKEY file : gfunda freq : ann BEG_D : 01 BEG_M : Jan DATEF : DDMMYY10. END_D : 31 END_M : Dec QUERY : null BEG_YR : 1997 END_YR : 2020 EXTRA1 : C EXTRA2 : INDL,FS EXTRA3 : HIST_STD EXTRA4 : I EXTRA6 : NLD EXTRA7 : A,I EXTRA9 : items FORMAT : dta METHOD : 3 extra8 : CIK,CITY,CONML,DLRSN,FYRC,LOC,SIC outrep : solaris_64 qvards : g_chars DATEVAR : fyear library : compd saslibs : compd COMPRESS : null CUSTOM_FIELD : Tijdsanalyse Controlekwaliteit SEARCH_OPTION : srch_entire_method3 code_list_name : null OUTPUTSCREENVAR1 : CONSOL OUTPUTSCREENVAR2 : INDFMT OUTPUTSCREENVAR3 : DATAFMT OUTPUTSCREENVAR4 : POPSRC OUTPUTSCREENVAR5 : COSTAT OUTPUTSCREENVAR7 : FIC PARAMETERIZED_WHERE_CLAUSE : null retrieved_code_lists_method4 : null

Method: Data were downloaded from the Compustat Global database, accessed via WRDS. Wharton Research Data Services (WRDS) was used in preparing 'Is de kwaliteit van de accountantscontrole gestegen?'. This service and the data available thereon constitute valuable intellectual property and trade secrets of WRDS and/or its third-party suppliers.

Universe: We collected all available public firms in the Netherlands in the period 2010-2020. Most data points are various financial statement line items and needed to calculate discretionary accruals. The Stata .do file “Peters (2021, MAB) Code.do” can be used in conjunction with data obtained through WRDS (as described) to obtain the results. “Peters (2021, MAB) Data File.dta”