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Title:The impact of geography on corporate financial reporting
Author(s):Mathrumandiram Sivadasan, Padmakumar
Director of Research:Doogar, Rajib
Doctoral Committee Chair(s):Solomon, Ira
Doctoral Committee Member(s):Doogar, Rajib; Sougiannis, Theodore; Brown, Jeffrey R.
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Geography
Expertise
Financial Reporting Consistency
Inappropriate Accounting
Local Knowledge Transfers
Abstract:I investigate the impact of geography on corporate financial reporting. Specifically, I predict and document that both the availability of accounting and business expertise and the resulting knowledge transfers in a location influence the financial reporting attributes of public companies headquartered in that location. The nature of this impact is moderated by auditor attributes. I further investigate whether local knowledge transfers can contribute to the spread of inappropriate accounting practices and document strong local effects in the incidence of backdating-related restatements. These impacts of location on financial reporting are novel and incremental to effects reported in prior studies.
Issue Date:2010-08-31
URI:http://hdl.handle.net/2142/17060
Rights Information:Copyright 2010 Padmakumar Mathrumandiram Sivadasan
Date Available in IDEALS:2010-08-31
2012-09-07
Date Deposited:2010-08


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