du.sePublikasjoner
Endre søk
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf
Does voluntary audit increase small firm growth?: Evidence from a natural experiment
Högskolan Dalarna, Akademin Industri och samhälle, Mikrodataanalys.
Högskolan Dalarna, Akademin Industri och samhälle, Nationalekonomi.
Högskolan Dalarna, Akademin Industri och samhälle, Företagsekonomi. Högskolan i Gävle.ORCID-id: 0000-0002-5043-6289
Högskolan Dalarna, Akademin Industri och samhälle, Nationalekonomi.
2017 (engelsk)Inngår i: EAA 2017 Abstracts, 2017Konferansepaper, Oral presentation with published abstract (Fagfellevurdert)
Abstract [en]

Many European countries have abolished mandatory audits for small firms, but we still lack knowledge on whether this affects small firm growth. A Swedish reform in 2010 made audits voluntary for small firms fulfilling certain requirements, while firms that did not meet these requirements still had mandatory audits. We argue that this regulatory change created an almost perfect natural experiment, which can be exploited to evaluate the effects of the reform on employment growth using a difference-in-difference estimator. Our results show that firms who fulfil the requirements for voluntary auditing, as compared to a control group of firms that does not, increased their employment growth rates by on average 0.39%, corresponding to 5 500 jobs being created in the three years following the reform. It thus seems that voluntary audits are reducing the regulatory burden for small firms, making resources available that can be used to increase the number of employees. The current threshold levels for mandatory audits are still significantly lower in Sweden than in most other European countries, which implies that the policymakers in Sweden could create more jobs in small and medium-sized firms if they increased the size threshold levels for mandatory audits.

sted, utgiver, år, opplag, sider
2017.
HSV kategori
Forskningsprogram
Komplexa system - mikrodataanalys
Identifikatorer
URN: urn:nbn:se:du-24253OAI: oai:DiVA.org:du-24253DiVA, id: diva2:1073591
Konferanse
European Accounting Association Annual Congress May 9-12, 2017, Valencia, Spain
Tilgjengelig fra: 2017-02-11 Laget: 2017-02-11 Sist oppdatert: 2018-11-21bibliografisk kontrollert

Open Access i DiVA

Fulltekst mangler i DiVA

Andre lenker

http://eaa2017.eaacongress.org/r/default.asp

Personposter BETA

Huq, AsifDaunfeldt, Sven-OlovHartwig, FredrikRudholm, Niklas

Søk i DiVA

Av forfatter/redaktør
Huq, AsifDaunfeldt, Sven-OlovHartwig, FredrikRudholm, Niklas
Av organisasjonen

Søk utenfor DiVA

GoogleGoogle Scholar

urn-nbn

Altmetric

urn-nbn
Totalt: 404 treff
RefereraExporteraLink to record
Permanent link

Direct link
Referera
Referensformat
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Annet format
Fler format
Språk
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Annet språk
Fler språk
Utmatningsformat
  • html
  • text
  • asciidoc
  • rtf