farr: reusable code and teaching data

R
Teaching
Accounting research
Reproducibility
Author

Ian D. Gow

Published

4 September 2025

Modified

26 October 2026

Originally shared on LinkedIn.

Download the PDF.

I recently released an update of the R package farr that provides data and code to support the book “Empirical Research in Accounting: Tools and Methods” to CRAN: farr on CRAN

The update was needed in part to address changes in the upstream data sources (current farr release notes).

One benefit of putting data and code in an R package is that a function can be introduced in one chapter and used in another without having to repeat the code or introduce dependencies between chapters. Also, it’s an easy way to distribute small-ish data sets to students.

Some of the functions and data might be of interest even for researchers not using the book, such as the winsorize() function and the GVKEY-CIK table, gvkey_ciks.

NoteUpdate - 26 October 2026

The current CRAN release is 1.1.1, published on 22 October 2026. For current code and data, use CRAN or the maintained GitHub source, with the package documentation. The release-notes link above is a current substitute for the original upstream-data reference, which remains recorded in the LinkedIn original.