The Impact of Geography on Corporate Financial Reporting
Sivadasan, Padmakumar Mathrumandiram
This item is only available for download by members of the University of Illinois community. Students, faculty, and staff at the U of I may log in with your NetID and password to view the item. If you are trying to access an Illinois-restricted dissertation or thesis, you can request a copy through your library's Inter-Library Loan office or purchase a copy directly from ProQuest.
Permalink
https://hdl.handle.net/2142/87166
Description
Title
The Impact of Geography on Corporate Financial Reporting
Author(s)
Sivadasan, Padmakumar Mathrumandiram
Issue Date
2010
Doctoral Committee Chair(s)
Solomon, Ira
Department of Study
Accountancy
Discipline
Accountancy
Degree Granting Institution
University of Illinois at Urbana-Champaign
Degree Name
Ph.D.
Degree Level
Dissertation
Keyword(s)
Business Administration, Accounting
Language
eng
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.
Use this login method if you
don't
have an
@illinois.edu
email address.
(Oops, I do have one)
IDEALS migrated to a new platform on June 23, 2022. If you created
your account prior to this date, you will have to reset your password
using the forgot-password link below.
