READ ME File For ‘Accounting and auditing information of publicly listed companies in the U.S. manufacturing industry’ Dataset DOI: 10.5258/SOTON/D0997 ReadMe Author: Lin-Chih Wu, University of Southampton This dataset supports the thesis entitled 'Matching Supply and Demand in the Audit Market' DESCRIPTION OF THE DATA The data describes the basic financial information about the publicly listed companies in U.S. manufacturing industry and the audit-related information, including incumbent audit firm and audit fee. The data is collected from Compustat and Audit Analytics. This dataset contains: Accounting and auditing information for publicly listed companies in the U.S. manufacturing industry Date of data collection: 01/10/2015-31/01/2019 Information about geographic location of data collection: University of Southampton, U.K. Licence: Unspecific Date that the file was created: 07, 2019