Which of the Following Is Not a Cause or Result

Which of the following is not a cause or result of 'information overload' or standards overload?

A) Increased compliance costs
B) Attempts to create a level playing field by requiring disclosures that provide equal access to information to everyone
C) Concerted lobbying by different interest groups that are economically or socially affected
D) Increased understanding of accounting information because of the increased quantity of standards and disclosures provided