Fredrik Hartwig

Fredrik Hartwig is a Senior Lecturer in Business Administration, specializing in External Accounting, at the University of Gävle. Holding a PhD in economics, his academic role focuses on analyzing accounting and auditing choices, alongside developing future sustainability accounting systems.

• University: University of Gävle
• Department: Business Administration
• Academic Rank: Senior Lecturer
• Email: fredrik.hartwig@hig.se

Research Focus: Hartwig's work examines the determinants and consequences of accounting decisions, particularly in sustainability contexts. His recent studies investigate:

• Interactions between corporate sustainability and financial performance
• Voluntary vs. mandatory audit impacts on tax avoidance
• Capital budgeting methods in Swedish firms
• Compliance with international accounting standards
• Legal ambiguities in business activity definitions
• Extended balance sheets for sustainable practices

Scientific Contributions: His publications span hybrid literature reviews, empirical analyses of auditing effects, and methodological innovations in debt-level modeling. Key themes include geopolitical risk assessment, tax compliance, and environmental cost internalization.