Data for Measuring the Market Impact of New Auditing Standards in China

Data used in a study of the market impact of new auditing standards in China. The data includes 76 companies listed on the A+H share markets that were subject to the new auditing standards in 2017. It also includes 76 companies listed on the A share market which were matched with the experimental sample using the Propensity-Score Matching method.  Files include 2016 & 2017  cumulative abnormal returns (CAR) and volatility (Vol) for the experimental group (A+H shares) and the control group (A shares) and control variables for both groups.