READ ME File For ‘Dataset supporting University of Southampton doctoral thesis “Can audit deliver? A multi-angle investigation of how core structures shape auditor competence and independence”’

Dataset DOI: 10.5258/SOTON/D3367 

https://doi.org/10.5258/SOTON/D3367 

Date that the file was created: January, 2025


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GENERAL INFORMATION
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ReadMe Author: Vinita Mithani, University of Southampton, ORCID ID 0000-0003-1128-7302

Date of data collection: 16/12/2021 – 08/09/2023

Information about geographic location of data collection: Online

The project and the associated data collection were funded by the ESRC: South Coast Doctoral Training Partnership

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SHARING/ACCESS INFORMATION
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Licenses/restrictions placed on the data, or limitations of reuse: 

Licence type: All Rights Reserved

The data is only available on request to bona fide researchers with ethical clearance. 



Recommended citation for the data:

Mithani, V. (2025) Dataset supporting the University of Southampton Doctoral Thesis “Can audit deliver? A multi-angle investigation of how core structures shape auditor competence and independence”. 

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DATA & FILE OVERVIEW
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This dataset contains:

Anonymised transcripts/notes (in pdf format) of semi-structured interviews conducted by the researcher with 23 (mainly former) UK Audit Partners/Managers, 1 UK Institutional Investor representative and 6 Short Sellers in three separate zipped files.