Research datasets and replication files for researchers in accounting, tax, and corporate finance. Access terms and citation details are listed with each entry. Please cite the relevant paper or dataset if you use these materials.
Datasets
Singapore Sustainability Disclosure Tracker
Academic Use
30 STI constituents | FY2024/25 | 28 core variables per issuer
Last updated: 12 March 2026
What do Singapore’s largest listed companies actually disclose about sustainability? This tracker codes 28 core variables across frameworks (GRI, ISSB, TCFD, TNFD), climate emissions (Scope 1-3), external assurance, governance, and nature/biodiversity for all 30 Straits Times Index constituents.
Audience: Researchers, regulators, and practitioners studying sustainability disclosure quality in Asia-Pacific markets. Usage notes: Unit of observation is one issuer-year. Records what companies disclose, not how well they perform. No scores or rankings are computed. See the codebook for variable definitions and coding rules. Coverage: All 30 STI constituents as of March 2026. Most reports cover FY ending Dec 2024; non-calendar FY companies (SIA, Singtel, Mapletree trusts, Frasers trusts, SGX, Thai Bev, SATS) use their latest available reports.
Quality assurance: Initial coding is LLM-assisted and stored with page-level evidence. Ambiguous, visual, or disputed cases are rechecked against the underlying PDF before corrections are synced back to the source files and live tracker. Access: Free for academic and educational use. The live tracker is public; for raw data access, contact klaw@ntu.edu.sg.
Journal of Accounting Research 2026, 64(1): 317–363
Director and executive race/ethnicity data for U.S. public companies.
Audience: Researchers studying board diversity, corporate governance, or DEI compliance. Usage notes: Data covers director and executive demographics across U.S. public firms. Requires a brief form submission for access. DOI/Archive:10.1111/1475-679X.70019
Journal of Financial Reporting 2023 | Stata codes and linking table
Last updated: 2025
Stata codes and linking table for matching IBES vintage data without methodological pitfalls.
Audience: Empirical accounting and finance researchers who use analyst forecast data from I/B/E/S. Usage notes: Includes Stata do-files and a linking table. Addresses known matching errors in standard IBES-CRSP/Compustat merges. See annual updates for the latest corrections. DOI/Archive:10.2308/JFR-2021-031
How does artificial intelligence shape the audit industry?
Open Access
Management Science 2025
Replication package for "How does artificial intelligence shape the audit industry?"
Audience: Researchers studying AI adoption in auditing and professional services. Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all tables and figures. DOI/Archive: 10.1287/mnsc.2022.04040.
Public concern about immigration and customer complaints against minority financial advisors
Open Access
Management Science 2022
Replication materials for "Public concern about immigration and customer complaints against minority financial advisors."
Audience: Researchers in discrimination, behavioral finance, or financial regulation. Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all analyses. DOI/Archive: 10.1287/mnsc.2021.4283.
How does the economy shape the financial advisory profession?
Open Access
Management Science 2021
Replication materials for "How does the economy shape the financial advisory profession?"
Audience: Researchers studying labor markets, financial advisors, or economic cycles. Usage notes: Full replication package hosted by INFORMS. Includes code and data to reproduce all analyses. DOI/Archive: 10.1287/mnsc.2020.3655.
Financial gatekeepers and investor protection: Evidence from criminal background checks
Open Access
Journal of Accounting Research 2019
Replication materials for "Financial gatekeepers and investor protection: Evidence from criminal background checks."
Audience: Researchers in financial regulation, investor protection, or criminal justice. Usage notes: Replication package hosted by the Journal of Accounting Research. Includes code and data for all analyses. DOI/Archive: 10.1111/1475-679X.12265.
Taxes and financial constraints: Evidence from linguistic cues
Academic Use
Journal of Accounting Research 2015
IRS Audit Adjustment Score formula and supplementary materials.
Audience: Tax researchers studying IRS enforcement and corporate tax sheltering. Usage notes: Includes the IRS Audit Adjustment Score formula (text file) and a link to the Loughran-McDonald dictionary used for textual analysis. DOI/Archive: 10.1111/1475-679X.12081.
A better Stata module to convert SIC codes to Fama-French industry classifications. Handles edge cases and provides more accurate mappings than existing alternatives.
Audience: Stata users in empirical accounting and finance who need Fama-French industry classifications. Usage notes: Install directly from SSC. Handles edge cases in SIC-to-FF mappings that other modules miss. Archive: SSC S459550. License: MIT. The software is provided “as is”, without warranty of any kind, express or implied, including but not limited to the warranties of merchantability, fitness for a particular purpose and noninfringement. In no event shall the authors or copyright holders be liable for any claim, damages or other liability, whether in an action of contract, tort or otherwise, arising from, out of or in connection with the software or the use or other dealings in the software.
Stata module to convert NAICS codes to Fama-French industry classifications. Useful for researchers working with modern industry classification systems.
Audience: Stata users who need Fama-French classifications from NAICS codes rather than SIC codes. Usage notes: Install directly from SSC. Companion to sic_to_ff for datasets that use NAICS instead of SIC. Archive: SSC S459554. License: MIT. The software is provided “as is”, without warranty of any kind, express or implied, including but not limited to the warranties of merchantability, fitness for a particular purpose and noninfringement. In no event shall the authors or copyright holders be liable for any claim, damages or other liability, whether in an action of contract, tort or otherwise, arising from, out of or in connection with the software or the use or other dealings in the software.