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The impact of geography on corporate financial reporting
Sivadasan, Padmakumar Mathrumandiram
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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
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