{"status":"OK","data":{"id":224514,"identifier":"8MMIDQ","persistentUrl":"https://doi.org/10.34894/8MMIDQ","protocol":"doi","authority":"10.34894","separator":"/","publisher":"DataverseNL","publicationDate":"2022-03-08","storageIdentifier":"surf://10.34894/8MMIDQ","effectiveDatasetFileCountLimit":10000,"datasetFileUploadsAvailable":9997,"datasetType":"dataset","locks":[],"latestVersion":{"id":25331,"datasetId":224514,"datasetPersistentId":"doi:10.34894/8MMIDQ","datasetType":"dataset","storageIdentifier":"surf://10.34894/8MMIDQ","versionNumber":1,"internalVersionNumber":6,"versionMinorNumber":3,"versionState":"RELEASED","latestVersionPublishingState":"RELEASED","deaccessionLink":"","productionDate":"2022-06-11","lastUpdateTime":"2023-09-08T07:33:37Z","releaseTime":"2023-09-08T07:33:37Z","createTime":"2023-09-08T07:33:17Z","publicationDate":"2022-03-08","citationDate":"2022-03-08","effectiveDatasetFileCountLimit":10000,"datasetFileUploadsAvailable":9997,"termsOfUse":"This dataset is made available without information on how it can be used. You should communicate with the Contact(s) specified before use.","termsOfAccess":"Data is directly obtained from Compustat Global. Steps to obtain the data are described in the metadata.","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","name":"citation","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Replication Data for \"Is de kwaliteit van de accountantscontrole gestegen?\""},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Peters, Christian"},"authorAffiliation":{"typeName":"authorAffiliation","multiple":false,"typeClass":"primitive","value":"Tilburg University"},"authorIdentifierScheme":{"typeName":"authorIdentifierScheme","multiple":false,"typeClass":"controlledVocabulary","value":"ORCID"},"authorIdentifier":{"typeName":"authorIdentifier","multiple":false,"typeClass":"primitive","value":"0000-0003-2904-1335"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactName":{"typeName":"datasetContactName","multiple":false,"typeClass":"primitive","value":"Peters, Christian"},"datasetContactAffiliation":{"typeName":"datasetContactAffiliation","multiple":false,"typeClass":"primitive","value":"Tilburg University"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"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."},"dsDescriptionDate":{"typeName":"dsDescriptionDate","multiple":false,"typeClass":"primitive","value":"2021-06-11"}}]},{"typeName":"subject","multiple":true,"typeClass":"controlledVocabulary","value":["Business and Management"]},{"typeName":"keyword","multiple":true,"typeClass":"compound","value":[{"keywordValue":{"typeName":"keywordValue","multiple":false,"typeClass":"primitive","value":"Accountantscontrole"}},{"keywordValue":{"typeName":"keywordValue","multiple":false,"typeClass":"primitive","value":"Controlekwaliteit"}},{"keywordValue":{"typeName":"keywordValue","multiple":false,"typeClass":"primitive","value":"Discretionaire accruals"}}]},{"typeName":"publication","multiple":true,"typeClass":"compound","value":[{"publicationCitation":{"typeName":"publicationCitation","multiple":false,"typeClass":"primitive","value":"Peters, C. (2021). Is de kwaliteit van de accountantscontrole gestegen? Maandblad voor Accountancy en Bedrijfseconomie, 95(5-6), 169-178."},"publicationIDType":{"typeName":"publicationIDType","multiple":false,"typeClass":"controlledVocabulary","value":"doi"},"publicationIDNumber":{"typeName":"publicationIDNumber","multiple":false,"typeClass":"primitive","value":"https://doi.org/10.5117/mab.95.66859"},"publicationURL":{"typeName":"publicationURL","multiple":false,"typeClass":"primitive","value":"https://mab-online.nl/article/66859/"}}]},{"typeName":"notesText","multiple":false,"typeClass":"primitive","value":"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.\n\nUniverse: 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.\nThe 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”"},{"typeName":"language","multiple":true,"typeClass":"controlledVocabulary","value":["English"]},{"typeName":"producer","multiple":true,"typeClass":"compound","value":[{"producerName":{"typeName":"producerName","multiple":false,"typeClass":"primitive","value":"Tilburg 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