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Free to choose: Do voluntary audit reforms increase employment growth?
Högskolan Dalarna.
Högskolan Dalarna.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration. Högskolan Dalarna.ORCID iD: 0000-0002-5043-6289
Högskolan Dalarna.
2018 (English)Report (Refereed)
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.

Place, publisher, year, edition, pages
2018.
Series
HUI Working Paper Series ; 131
Keywords [en]
Firm growth, small business economics, regulatory reform, mandatory audit
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-26211OAI: oai:DiVA.org:hig-26211DiVA, id: diva2:1188061
Available from: 2018-03-06 Created: 2018-03-06 Last updated: 2018-05-21Bibliographically approved

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Hartwig, Fredrik

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  • de-DE
  • Other locale
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Output format
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  • asciidoc
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