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Free to choose: Do voluntary audit reforms increase employment growth?
Högskolan Dalarna.
Högskolan Dalarna.
Högskolan i Gävle, Akademin för utbildning och ekonomi, Avdelningen för ekonomi, Företagsekonomi. Högskolan Dalarna.ORCID-id: 0000-0002-5043-6289
Högskolan Dalarna.
2018 (Engelska)Rapport (Refereegranskat)
Abstract [en]

Many European countries have abolished mandatory audits for small firms to reduce the regulatory and administrative burden for these firms. However, we still lack knowledge on whether such legislative changes affect employment growth for those firms that become free to choose to have external audits. We investigate this question using a Swedish reform that made audits voluntary for small firms fulfilling certain requirements. The reform created an almost ideal natural experiment, which we use to evaluate the effects of voluntary audits on employment growth for small firms using a difference-in-difference estimator. We find that firms which fulfilled the requirements for voluntary auditing, compared to a control group of similar firms that did not, increased their employment growth rate by 0.39%. This corresponds to 1,830 jobs being created in the year following the reform, suggesting that mandatory audits act as a growth barrier for small firms.

Ort, förlag, år, upplaga, sidor
2018.
Serie
HUI Working Paper Series ; 131
Nyckelord [en]
Firm growth, small business economics, regulatory reform, mandatory audit
Nationell ämneskategori
Företagsekonomi
Identifikatorer
URN: urn:nbn:se:hig:diva-26211OAI: oai:DiVA.org:hig-26211DiVA, id: diva2:1188061
Tillgänglig från: 2018-03-06 Skapad: 2018-03-06 Senast uppdaterad: 2018-05-21Bibliografiskt granskad

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Hartwig, Fredrik

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