Material Weakness Disclosure Data
The data contains 1,210 material weakness disclosures from August 2002 through October 2005.
Users of this data should credit the source as the Doyle, Ge and McVay dataset of material weakness disclosures, as used in Jeffrey Doyle, Weili Ge and Sarah McVay's article: "Accruals Quality and Internal Control over Financial Reporting." Further details about the data can be found in the data section of the Doyle et al. article (DGM 2007). Please bring any mistakes or corrections to our attention.
