The impact of geography on corporate financial reporting

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.

Name thesis:degree_name

Ph.D.

Level thesis:degree_level

Dissertation

Discipline thesis:degree_discipline

Accountancy

Grantor

University of Illinois at Urbana-Champaign

Year dc:date

2010

Author dc:creator

• Sivadasan, Padmakumar Mathrumandiram

Contributors dc:contributor

• Doogar, Rajib
• Solomon, Ira
• Sougiannis, Theodore
• Brown, Jeffrey R.

• Geography
• Expertise
• Financial Reporting Consistency
• Inappropriate Accounting
• Local Knowledge Transfers

Statement dc:rights

• Copyright 2010 Padmakumar Mathrumandiram Sivadasan

Language dc:language

en

Handle dc:identifier

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

OAI identifier oai:identifier

oai:www.ideals.illinois.edu:2142/17060