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oai:www.ideals.illinois.edu:2142/87166 2023-07-11 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

Solomon, Ira Sivadasan, Padmakumar Mathrumandiram 2015-09-28T15:39:24Z 2015-09-28T15:39:24Z 10000-01-01 2010 2010 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. Made available in DSpace on 2015-09-28T15:39:24Z (GMT). No. of bitstreams: 2 license.txt: 4848 bytes, checksum: 96035ab3f5e1c23cc7138a224ce498bd (MD5) 3452094.pdf: 347807 bytes, checksum: e1007b532673630dbc6a35469e80096d (MD5) Previous issue date: 2010 Embargo set by: Seth Robbins for item 88447 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 50 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 2010. http://hdl.handle.net/2142/87166 (MiAaPQ)AAI3452094 eng Business Administration, Accounting The Impact of Geography on Corporate Financial Reporting text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.