Automated Short-Answer Grading Dataset: 2,550 Answers to Auditing Questions from Undergraduate Accounting Courses, with Rubric Scores

2,550 short answers to 85 auditing questions (30 per question) from undergraduate accounting courses, with the question texts and model answers. Each answer was graded by one of six examiners, each responsible for a separate set of questions, on four rubric criteria: Clarity (0–2), Terminology (0–2), Coverage (0–2) and Accuracy (0–4); the final grade is the sum divided by two (0–5 scale). Each answer is also labelled On-Topic, Off-Topic or No Answer, with the examiner's reason label. To increase the number of off-topic examples, some student answers were placed under a different question before grading. The data contain no student names, identification numbers or course grades. Files are available on request for non-commercial research only.