Carol Seregni

Carol Seregni
  • Assistant Professor of Accounting

Contact Information

  • office Address:

    1313 Steinberg Hall - Dietrich Hall
    3620 Locust Walk
    Philadelphia, PA 19104/6365

Links: CV

Overview

Professor Carol Seregni’s research focuses on financial reporting and disclosure regulation, firms’ transparency, and information processing costs.

She is expected to graduate from the University of Mannheim, Germany in the Spring of 2023. During her PhD she has been part of the TRR 266 Accounting for Transparency and held a two-year (2019-2021) visiting Ph.D. student position at the University of Chicago, Booth School of Business.

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Teaching

All Courses

  • ACCT1010 - Acct & Financial Report

    This course is an introduction to the basic concepts and standards underlying financial accounting systems. Several important concepts will be studied in detail, including: revenue recognition, inventory, long-lived assets, present value, and long term liabilities. The course emphasizes the construction of the basic financial accounting statements - the income statement, balance sheet, and cash flow statement - as well as their interpretation.

  • ACCT9410 - Research in Acct II

    This is Part II of a theoretical and empirical literature survey sequence covering topics that include corporate disclosure, cost of capital, incentives, compensation, governance, financial intermediation, financial reporting, tax, agency theory, cost accounting, capital structure, international financial reporting, analysts, and market efficiency. Please contact the accounting doctoral coordinator for information on the specific upcoming modules/topics that will be taught.

Knowledge at Wharton

What the Reconciliation Bill Means for U.S. Households

Faculty director of the Penn Wharton Budget Model breaks down the projected effects of the reconciliation bill on national debt, GDP, and low-income households.…Read More

Knowledge @ Wharton - 7/11/2025
Automatic Enrollment, Tax Fears, and the 401(k) Surge

Professor and director of the Pension Research Council at the Wharton School breaks down new data on rising 401(k) contributions, the influence of automatic enrollment, and the savings behaviors of younger generations.…Read More

Knowledge @ Wharton - 7/9/2025
How Minimum Wages and Taxes Can Combat Income Inequality

The ideal way to reduce income inequality is to use minimum wages and income taxes in a complementary way instead of one substituting the other, according to new Wharton research.…Read More

Knowledge @ Wharton - 7/8/2025