/*
	"Do Shared Auditors Facilitate Follow-on Innovation?"
	Tian, Yan, and Zuo (2025)
	Journal of Accounting Research
	July 2025
*/

This folder contains the following files that describe the empirical analyses in the paper:

1 - Codes for JAR
This folder contains Stata codes to prepare and process the data downloaded from various databases and conduct statistical analyses to generate the main analyses in the paper. Specifically, there are five Stata do files in this folder: 
	- `0_master.do' is used to run all codes; 
	- `1_clean_various_datasets.do' is used to clean various downloaded datasets;
	- `2_construct_main.do' is used to construct the main sample; 
	- `3_construct_other.do' is used to construct other datasets used in additional analyses; 
	- `4_empirical_analysis.do' is used to conduct empirical analyses and produce outputs used in constructing tables of the manuscript. 

2 - identifier_permnos.csv
This file contains identifiers for the sample used in the main analyses.

3 - Data Description Sheet.docx
This file contains the description of the datasets used in this study.

4 - TYZ_Stata-Log.pdf
This file shows the execution of the entire code in the `Codes for JAR' folder. 