【報告摘要】

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.

【報告人簡介】

廖林，南京審計大學內部審計學院副院長、副教授，南京審計大學“潤澤學者”，中國政府審計研究中心國際學術研究與交流部主任，澳大利亞新南威爾士大學(UNSW)會計學博士，入選愛思唯爾2020年“中國高被引學者”。主要研究方向為審計、企業社會責任、公司金融等，主要成果發表在The Accounting Review、Journal of Business Ethics、Pacific Basin Finance Journal、British Accounting Review、Accounting and Finance等SSCI英文學術期刊，同時擔任The Accounting Review、AJPT、Journal of Accounting and Public Policy、Journal of Business Ethics、Accounting and Finance、Accounting, Auditing and Accountability Journal等SSCI英文期刊匿名審稿人。從2021年起，擔任國際知名SSCI期刊Accounting and Finance副主編。

【特別提醒】

請與會師生實名參會。未經論文作者和主辦方允許，嚴禁將講座內容錄制并公開傳播，違者將有可能被追究法律責任。

 

撰稿：曲琦 審核：許浩然 單位：會計學院