Fredrik Hartwig

I am a Senior Lecturer and Associate Professor of Business Administration, specialising in Financial Accounting, at the Department of Business and Economic Studies at the University of Gävle. I am also a researcher at the Department of Police Studies at Södertörn University. At the Institute for Futures Studies (IFFS), I am involved in the research project 4C – Research Consortium for the Study of Criminal Collaborations in Sweden, funded by the Swedish Research Council.

I received my PhD in Business Administration, specialising in Accounting, from Uppsala University. My research primarily focuses on the causes and consequences of firms' accounting and auditing choices, with particular emphasis on regulatory compliance and financial crime. I investigate these issues through quantitative analyses of accounting and auditing data, as well as other types of firm-level data.

A central focus of my research is understanding why firms fail to comply with accounting regulations, for example by preparing or submitting their annual financial statements late. I also study the relationship between auditing and tax evasion, including how changes in mandatory audit requirements affect firms' tax payments. One of my particular research interests is exploring the extent to which patterns in accounting and auditing data can be used to identify firms with links to organised crime.

Projects