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Free to choose: Do voluntary audit reforms increase employment growth?
Högskolan Dalarna.ORCID-id: 0000-0003-2952-7327
Högskolan Dalarna, HUI Research.
Högskolan i Gävle, Akademin för utbildning och ekonomi, Avdelningen för ekonomi, Företagsekonomi.ORCID-id: 0000-0002-5043-6289
HUI Research.
2021 (Engelska)Ingår i: International Journal of the Economics of Business, ISSN 1357-1516, E-ISSN 1466-1829, Vol. 28, nr 1, s. 163-178Artikel i tidskrift (Refereegranskat) Published
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 0.59%. This corresponds to 2,770 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
Taylor & Francis, 2021. Vol. 28, nr 1, s. 163-178
Nyckelord [en]
Auditing, firm growth, barriers, regulation, voluntary audit, Sweden
Nationell ämneskategori
Företagsekonomi
Forskningsämne
Intelligent industri
Identifikatorer
URN: urn:nbn:se:hig:diva-34003DOI: 10.1080/13571516.2020.1802963ISI: 000570781100001Scopus ID: 2-s2.0-85091035773OAI: oai:DiVA.org:hig-34003DiVA, id: diva2:1470194
Tillgänglig från: 2020-09-24 Skapad: 2020-09-24 Senast uppdaterad: 2021-01-27Bibliografiskt granskad

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Hartwig, Fredrik

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