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oai:www.ideals.illinois.edu:2142/17060 2023-07-10 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

Doogar, Rajib Solomon, Ira Doogar, Rajib Sougiannis, Theodore Brown, Jeffrey R. Sivadasan, Padmakumar Mathrumandiram 2010-08-31T20:31:01Z 2010-08-31T20:31:01Z 2012-09-07T16:43:40Z 2010-08-31T20:31:01Z 2010-08 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. Item withdrawn by Mark Zulauf (zulauf@illinois.edu) on 2010-07-07T20:59:25Z Item was in collections: University of Illinois Theses & Dissertations (ID: 1) No. of bitstreams: 1 mathrumandiram_sivadasan_padmakumar.pdf: 268415 bytes, checksum: 1035a1f59d7ff9083ccd13e82dc0a908 (MD5) Made available in DSpace on 2010-08-31T20:31:01Z (GMT). No. of bitstreams: 4 mathrumandiram_sivadasan_padmakumar.pdf: 270665 bytes, checksum: dff53f6b35f7827cd67bd80ce3d0f8ba (MD5) 1_mathrumandiram_sivadasan_padmakumar.pdf: 268415 bytes, checksum: 1035a1f59d7ff9083ccd13e82dc0a908 (MD5) 2_mathrumandiram_sivadasan_padmakumar.pdf: 270683 bytes, checksum: b9ef3499062948f49597d8c4a36ba94d (MD5) license.txt: 4075 bytes, checksum: b9306659f25b88c21ff0df09a141edce (MD5) Item marked as restricted to the 'Administrator' Group (id=1) by William Ingram (wingram2@illinois.edu) on 2010-08-31T20:32:56Z Item is restricted until 2012-08-31T20:32:49Z Item reinstated by Sarah Shreeves (sshreeve@illinois.edu) on 2012-09-07T16:43:40Z Item was in collections: University of Illinois Dissertations and Theses (ID: 204) Dissertations and Theses - Accountancy (ID: 758) No. of bitstreams: 5 mathrumandiram_sivadasan_padmakumar.pdf: 270665 bytes, checksum: dff53f6b35f7827cd67bd80ce3d0f8ba (MD5) 1_mathrumandiram_sivadasan_padmakumar.pdf: 268415 bytes, checksum: 1035a1f59d7ff9083ccd13e82dc0a908 (MD5) 2_mathrumandiram_sivadasan_padmakumar.pdf: 270683 bytes, checksum: b9ef3499062948f49597d8c4a36ba94d (MD5) license.txt: 4075 bytes, checksum: b9306659f25b88c21ff0df09a141edce (MD5) 2_mathrumandiram_sivadasan_padmakumar.pdf.txt: 92477 bytes, checksum: 93e27a486c24496b8ac4e209a5348905 (MD5) Item released from any restrictions by Sarah Shreeves (sshreeve@illinois.edu) on 2012-09-07T16:43:40Z http://hdl.handle.net/2142/17060 en Copyright 2010 Padmakumar Mathrumandiram Sivadasan Geography Expertise Financial Reporting Consistency Inappropriate Accounting Local Knowledge Transfers The impact of geography on corporate financial reporting Accountancy 1346 Accountancy 0071 University of Illinois at Urbana-Champaign Dissertation Ph.D. PHD:Accountancy -UIUC 10KS0071PHD