科学研究
报告题目：The impact of carbon assurance provider on carbon performance: Beyond attestation
报告人：廖林
报告时间：2022年12月30日（周五）15:30-17:00
报告地点：腾讯会议（会议ID：324 884 533）
主办单位：东北财经大学会计学院
【报告摘要】
This study examines the real effect of carbon assurance providers being consulting firms versus accounting firms on corporate carbon performance. Using a sample of 4,037 firm-year observations from 40 jurisdictions, we find that companies that employ consulting firms as carbon assurance providers tend to have lower carbon emissions. Our results suggest that consulting firms that have unique knowledge of carbon management and technical competence in climate change science can offer useful advice to improve their clients’ carbon management, resulting in better carbon performance. We further show that there is no significant difference in the quality of carbon disclosures assured by accounting firms and consulting firms. Although the primary purpose of carbon assurance is to verify carbon information, the spillover effect beyond attestation is also important in reducing carbon emissions.
【报告人简介】
廖林，南京审计大学内部审计学院副院长、副教授，南京审计大学“润泽学者”，中国政府审计研究中心国际学术研究与交流部主任，澳大利亚新南威尔士大学(UNSW)会计学博士，入选爱思唯尔2020年“中国高被引学者”。主要研究方向为审计、企业社会责任、公司金融等，主要成果发表在The Accounting Review、Journal of Business Ethics、Pacific Basin Finance Journal、British Accounting Review、Accounting and Finance等SSCI英文学术期刊，同时担任The Accounting Review、AJPT、Journal of Accounting and Public Policy、Journal of Business Ethics、Accounting and Finance、Accounting, Auditing and Accountability Journal等SSCI英文期刊匿名审稿人。从2021年起，担任国际知名SSCI期刊Accounting and Finance副主编。
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