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Title:The Impact of Geography on Corporate Financial Reporting
Author(s):Sivadasan, Padmakumar Mathrumandiram
Doctoral Committee Chair(s):Solomon, Ira
Department / Program:Accountancy
Discipline:Accountancy
Degree Granting Institution:University of Illinois at Urbana-Champaign
Degree:Ph.D.
Genre:Dissertation
Subject(s):Business Administration, Accounting
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
Type:Text
Language:English
Description:50 p.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2010.
URI:http://hdl.handle.net/2142/87166
Other Identifier(s):(MiAaPQ)AAI3452094
Date Available in IDEALS:2015-09-28
Date Deposited:2010


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