WRDS does allow for sharing of data with data editors for “audit” purposes. Their guidelines are at https://wrds-www.wharton.upenn.edu/pages/support/support-articles/coauthor-publishing/navigating-co-authorship-across-institutions-a-guide-to-data-sharing-and-compliance/ (login required for that page!). An excerpt (as of 2025-11-11):
When Submitting Your Paper for Publication
Once your research paper is complete and you move toward publication:
- Follow the Publisher Submission and Audit Requirements
- Many journals require that your paper be audited for accuracy before publication.
- During the audit process, you may be asked to submit raw data directly to the journal or its audit partner.
- Ensure Data is Handled Properly
- The submitted raw data must be used only for audit purposes.
- The auditing party typically agrees in writing that the data will be:
- Used solely for verification of your published results
- Not retained, reused, or redistributed
- Expunged or deleted once the audit process is complete.
Always verify that the auditing body agrees to these terms in writing, and retain that confirmation for your records.