R version 3.5.1 (2018-07-02) -- "Feather Spray"
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> library("sandwich")
> data("PetersenCL", package = "sandwich")
> m <- lm(y ~ x, data = PetersenCL)
> 
> vcovPL(m, cluster = ~ firm + year, adjust = TRUE)
             (Intercept)            x
(Intercept) 5.935164e-04 2.222292e-05
x           2.222292e-05 7.934905e-04
> vcovPL(m, cluster = ~ firm + year, adjust = FALSE)
             (Intercept)            x
(Intercept) 5.932790e-04 2.221403e-05
x           2.221403e-05 7.931731e-04
> 
> 
> data("InstInnovation", package = "sandwich")
> n <- glm(cites ~ institutions, family = poisson, data = InstInnovation)
> 
> vcovPL(n, cluster = ~ industry, adjust = TRUE)
              (Intercept)  institutions
(Intercept)   0.095136753 -1.242281e-03
institutions -0.001242281  2.129094e-05
> vcovPL(n, cluster = ~ industry, adjust = FALSE)
              (Intercept)  institutions
(Intercept)   0.095106103 -1.241881e-03
institutions -0.001241881  2.128408e-05
> 
> 
> ## vcovPL covariance matrix compared with vcovSCC from plm package
> pm <- plm::plm(y ~ x, data = PetersenCL, model = "pooling", indexes = c("firm", "year"))
> 
> (pl1 <- vcovPL(m, cluster = ~ firm, adjust = FALSE))
             (Intercept)            x
(Intercept) 5.932790e-04 2.221403e-05
x           2.221403e-05 7.931731e-04
> (pl2 <- plm::vcovSCC(pm))
             (Intercept)            x
(Intercept) 5.932790e-04 2.221403e-05
x           2.221403e-05 7.931731e-04
attr(,"cluster")
[1] "time"
> attr(pl2, "cluster") <- NULL
> 
> all.equal(pl1, pl2)
[1] TRUE
> 
> 
> ## vcovPL compared with Stata's xtscc (xtscc y x, lag(1) ase) standard errors
> pl4 <- c(0.0243573, 0.0281633)
> names(pl4) <- c("(Intercept)", "x")
> pl4
(Intercept)           x 
  0.0243573   0.0281633 
> (pl3 <- sqrt(diag(pl1)))
(Intercept)           x 
 0.02435732  0.02816333 
> 
> all.equal(pl3, pl4, tolerance = 1e-6)
[1] TRUE
> 
> proc.time()
   user  system elapsed 
  0.753   0.049   0.789