Carol Seregni

Carol Seregni is an Assistant Professor of Accounting at the Wharton School, University of Pennsylvania. Her research focuses on disclosure regulation and firm transparency. She completed her doctoral studies at the University of Mannheim and held a two-year non-degree visiting Ph.D. position at the University of Chicago, Booth School of Business. She received a Master of Science in Accounting, Financial Management, and Control from Bocconi University, a Master in Management from the University of Mannheim, and a Bachelor of Science in Management from Bocconi University. She is currently a research fellow at TRR 266 Accounting for Transparency.

Carol Seregni is a researcher at The Wharton School, University of Pennsylvania, focusing on accounting and disclosure regulation. Her work explores the implications of qualitative information disclosure, particularly in the context of tax strategies and transparency. Seregni's research examines how mandatory disclosure requirements impact corporate behavior, such as tax aggressiveness and beneficial ownership transparency. Her studies highlight the complexities of balancing disclosure mandates with their effectiveness in preventing greenwashing and enhancing public procurement accountability. Through empirical and theoretical analyses, she contributes to understanding the role of regulatory frameworks in shaping corporate transparency and ethical reporting practices.