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Geography and the Incidence of Financial Misreporting
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The decision to misreport financial information is a function of the perceived costs and benefits from this activity. Though the benefits from misreporting are well documented, the ex ante cost of misreporting has been ignored in the literature and is likely to be relatively subjective and varying as a function of the information set available to firms. We characterize the information set to capture differences in beliefs regarding the ex ante costs of misreporting. We use distance to SEC offices, accounting practices of neighboring firms and characteristics of auditors in the region to proxy for differences in the information set of firms and the associated beliefs regarding the costs of misreporting. We find that the proxies for differences in ex ante costs of misreporting significantly explain misreporting intensity
Title: Geography and the Incidence of Financial Misreporting
Description:
The decision to misreport financial information is a function of the perceived costs and benefits from this activity.
Though the benefits from misreporting are well documented, the ex ante cost of misreporting has been ignored in the literature and is likely to be relatively subjective and varying as a function of the information set available to firms.
We characterize the information set to capture differences in beliefs regarding the ex ante costs of misreporting.
We use distance to SEC offices, accounting practices of neighboring firms and characteristics of auditors in the region to proxy for differences in the information set of firms and the associated beliefs regarding the costs of misreporting.
We find that the proxies for differences in ex ante costs of misreporting significantly explain misreporting intensity.
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