Abstract Using an easily implementable methodology for identifying potential data errors, I identify and correct cases where Compustat miscodes its auditor variable. In this paper, I present the methodology and provide SAS code that implements the methodology, enabling researchers to easily identify and correct auditor variable miscodings. Further, I provide a list of corrections for a sample of Compustat firms from 2001 to 2014. Auditor variable miscodings have implications for both audit-specific research as well as general capital markets research. I find that some of the miscodings arise from the fact that, following an auditor change, the previous auditor's report remains in a firm's 10-K, and Compustat occasionally codes the previous auditor as the current auditor. Aside from identifying and correcting miscodings, I also find that a non-zero number of firms change to a new auditor and then, after only one year with the new auditor, switch back to the prior auditor.

中文翻译：

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Compustat审核员变量中的错误编码：问题，标识和更正

摘要我使用一种易于实现的方法来识别潜在的数据错误，从而识别并纠正Compustat错误地将其审计变量编码的情况。在本文中，我介绍了该方法，并提供了实现该方法的SAS代码，使研究人员可以轻松地识别和纠正审计员变量错误编码。此外，我提供了2001年至2014年间Compustat公司样本更正的清单。审计师变量错误编码对特定于审计的研究以及一般资本市场研究都有影响。我发现一些错误的编码是由于以下事实引起的：在更换审计师后，前任审计师的报告仍保留在公司的10-K中，而Compustat有时会将前任审计师编码为现任审计师。除了识别和纠正错误编码外，