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PublisherThe University of Arizona.
RightsCopyright © is held by the author. Digital access to this material is made possible by the University Libraries, University of Arizona. Further transmission, reproduction, presentation (such as public display or performance) of protected items is prohibited except with permission of the author.
AbstractThis study provides evidence that workplace disruptions impact financial reporting quality. I use the novel setting of company headquarter relocation to study workplace disruptions. I find that workplace disruptions are negatively associated with financial reporting quality. Additionally, I find limited evidence that external auditors with more expertise and auditor selection (a closer office within the same audit firm) can partially mitigate the negative effects of workplace disruptions on financial reporting quality. Both mitigating effects are present in companies that relocate headquarters by a distance of 100 kilometers or greater. This study is relevant to financial reporting research, given the increasing frequency of workplace disruptions.
Degree ProgramGraduate College