Research presentation
Fredrik Hartwig
Senior lecturer
Research subject: Business Administration
Email: fredrik.hartwig@hig.se
Telephone: +46 73 535 84 72
Dr Fredrik Hartwig is a senior lecturer in business administration, specialised in financial accounting, at the University of Gävle and Dalarna University.
CURRENT RESEARCH
His research is focused on effects and determinants of accounting- and auditing choices. He moreover conducts applied research which aims at developing the sustainability accounting system of tomorrow.
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Scholarly articles, refereed
Rahi, F., Johansson, J., Blomkvist, M. & Hartwig, F. (2023). Corporate sustainability and financial performance : A hybrid literature review. Corporate Social Responsibility and Environmental Management. 10.1002/csr.2600
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Hartwig, F., Hansson, E., Nielsen, L. & Sörqvist, P. (2023). The relation between auditing and accounting timeliness in Swedish private firms. Journal of Financial Regulation and Compliance, 31 (3), 379-396. 10.1108/JFRC-03-2022-0040
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Hartwig, F., Landström, M. & Sörqvist, P. (2022). Averaging bias in firm acquisition processes. Journal of Behavioral and Experimental Economics, 96. 10.1016/j.socec.2021.101809
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Huq, A., Hartwig, F. & Rudholm, N. (2022). Do audited firms have a lower cost of debt?. International Journal of Disclosure & Governance, 19 (2), 153-175. 10.1057/s41310-021-00133-1
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Fagerström, A., Hartwig, F. & Mutiganda, J. (2021). A New and Extended Balance Sheet for Sustainable Business. Sustainability and Climate Change, 14 (5), 282-287. 10.1089/scc.2021.0023
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Grek, Å., Hartwig, F. & Dougherty, M. (2021). Determinants of Target Debt Level Flexibility in Swedish Listed Companies. . [Submitted]
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Huq, A., Daunfeldt, S., Hartwig, F. & Rudholm, N. (2021). Free to choose: Do voluntary audit reforms increase employment growth?. International Journal of the Economics of Business, 28 (1), 163-178. 10.1080/13571516.2020.1802963
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Hartwig, F., Kågström, J. & Fagerström, A. (2019). Sustainability Accounting for Externalities. Sustainability : The Journal of Record, 12 (3), 158-162. 10.1089/sus.2019.0009
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Fagerström, A., Hartwig, F. & Cunningham, G. (2017). Accounting and Auditing of Sustainability : Sustainable Indicator Accounting (SIA). Sustainability: The Journal of Record, 10 (1), 45-52. 10.1089/sus.2017.29080.af
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Fagerström, A. & Hartwig, F. (2016). Accounting for a Sustainable Use of Resources and Capital Maintenance : A Value-added Approach. The International Journal of Sustainability in Economic, Social and Cultural Context, 12 (4), 35-43. 10.18848/2325-1115/CGP
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Hartwig, F. (2015). Swedish and Dutch listed companies’ compliance with IAS 36 paragraph 134. International Journal of Disclosure & Governance, 12 (1), 78-105. 10.1057/jdg.2013.33
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Daunfeldt, S. & Hartwig, F. (2014). What determines the use of capital budgeting methods? : evidence from Swedish listed companies. Journal of Finance and Economics, 2 (4), 101-112. 10.12691/jfe-2-4-1
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Hartwig, F. (2012). Preparers’ and non-preparers’ lobbying on the proposed prohibition of goodwill amortisation in ED3 ‘business combinations’. The Finnish Journal of Business Economics, 63 (3-4), 30-60.
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Hartwig, F. (2012). The Use of Capital Budgeting and Cost of Capital Estimation Methods in Swedish Listed Companies. Journal of Applied Business Research, 28 (6), 1451-1476. 10.19030/jabr.v28i6.7354
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Scholarly articles, non-refereed
Hartwig, F., Fagerström, A. & Kågström, J. (2018). Redovisning av externaliteter - några reflektioner. Balans : tidskrift för redovisning och revision, 3, 25-28.
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Fagerström, A. & Hartwig, F. (2017). Så kan företagens redovisning och styrsystem underlätta implementeringen av hållbarhetsstrategier. Balans : tidskrift för redovisning och revision, - (4), 1-4.
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Fagerström, A. & Hartwig, F. (2016). Från hållbarhetsrapportering och bestyrkande till hållbarhetsredovisning och revision. Balans : tidskrift för redovisning och revision, 8 februari (2), 1-4.
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Fagerström, A., Hartwig, F. & Lindberg, P. (2016). Redovisning av hållbart förädlingsvärde. Balans : tidskrift för redovisning och revision, - (1), 1-4.
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Fagerström, A. & Hartwig, F. (2016). Reflektioner kring hållbarhetsredovisnings-postulat och syftet med hållbarhetsredovisning. Balans : tidskrift för redovisning och revision, - (3), 1-4.
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Other articles (popular science, debate etc.)
Hartwig, F. (2019). Magdalena Anderssons retoriska fint gick hem. Dagens Samhälle (3 Sept).
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Hartwig, F. (2016). Politiskt svek ger utrymme för skattehöjningar. Dagens Samhälle (8 Sept).
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Hartwig, F. (2016). Tillbaka till ruta ett?. Upsala Nya Tidning (05 juli).
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Hartwig, F. (2015). Alliansens väljarsvek. Dalarnas Tidningar (1:a januari).
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Hartwig, F. (2014). Alliansens obegripliga strategi. Gefle Dagblad (13:e november).
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Hartwig, F. (2014). S och V slår undan benen för en snabbt växande basnäring. Dalarnas Tidningar (7 september).
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Hartwig, F. (2010). Swedbank är ett skräckexempel : [Swedbank is a terrible example]. Dagens industri.
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