How Best to Report Carbon Emissions
Make rules that are simple and apply to all companies.
How Best to Report Carbon EmissionsHow regulation increases credibility
Public audit oversight enhances investor trust in financial reports.
Investors reacted more strongly to earnings surprises following government inspections of public companies’ audit firms.
Brandon Gipper, Christian Leuz, and Mark G. Maffett, “Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime,” Working paper, July 2015.
Make rules that are simple and apply to all companies.
How Best to Report Carbon EmissionsIncreased enforcement of a decades-old statute had far-flung positive consequences.
How a US Anti-Corruption Law Boosted Economic Growth in Rural AfricaToo much detail can overload investors, to the detriment of their decision making.
In Accounting, Less Information Can Be More UsefulYour Privacy
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