The impact of geography on corporate financial reporting

Sivadasan, Padmakumar Mathrumandiram

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

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

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

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

Copyright and License Information

Copyright 2010 Padmakumar Mathrumandiram Sivadasan

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