University of Illinois Urbana-Champaign

The impact of geography on corporate financial reporting

Sivadasan, Padmakumar Mathrumandiram

Content Files
2_mathrumandiram_sivadasan_padmakumar.pdf

Permalink

https://hdl.handle.net/2142/17060

Description

Title
The impact of geography on corporate financial reporting
Author(s)
Sivadasan, Padmakumar Mathrumandiram
Issue Date
2010-08-31T20:31:01Z
Director of Research (if dissertation) or Advisor (if thesis)
Doogar, Rajib
Doctoral Committee Chair(s)
Solomon, Ira
Committee Member(s)
  • Doogar, Rajib
  • Sougiannis, Theodore
  • Brown, Jeffrey R.
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Date of Ingest
2010-08-31T20:31:01Z
Keyword(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.
Graduation Semester
2010-08
Permalink
http://hdl.handle.net/2142/17060
Copyright and License Information
Copyright 2010 Padmakumar Mathrumandiram Sivadasan

Owning Collections

Graduate Dissertations and Theses at Illinois PRIMARY
Graduate Theses and Dissertations at Illinois
Dissertations and Theses - Accountancy