A problem that has been highlighted in Sweden recently is that companies are used as tools to commit crimes, such as money laundering, fraud and to cheat on state and municipal subsidies. In addition to direct losses, this leads to a loss of trust in society and the potential for legitimate businesses to be outcompeted. Government inquiries have put forward proposals on how regulation can be changed to halt the trend and several authorities are involved in law enforcement. One of the measures proposed is higher requirements for auditing and accounting in companies. However, this is a measure that is costly for all companies, even those that are not criminal. Therefore, in order to introduce it, it is crucial to first establish that the measure really has the expected impact. Currently, there is a lack of systematic knowledge about the effect of, for example, mandatory auditing on reducing crime in companies. The project aims to answer the very question of the effects of auditing and more advanced accounting, through a comprehensive survey of all unlisted companies in Sweden. This will provide regulators with a better basis for deciding on measures against crime. The specific questions to be answered in the project are what characterizes companies where crimes are committed and whether accounting can be used to detect crimes more quickly. It also examines the extent to which mandatory auditing prevents companies from being used as tools to commit crime.