Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence*: Voluntary Audits and the Cost of Debt Capital

By Jeong‐Bon Kim, D. Simunic, Michael T. Stein, Cheong H. Yi. 2011

232 citations recorded by the source corpus.

Subfields: Accounting

View Paper: https://www.semanticscholar.org/paper/305ecbbf2e67754b1a3c60c512daca531c4166a0

Citations in the corpus

• Auditing private companies: what do we know? (2017, unknown): “In other words, Minnis (2011) confirms the empirical evidence of Blackwell et al. (1998) and Kim et al. (2011) that financial statement verification influences lenders’ pricing decisions, but finds that in addition to verification affecting the average level of debt pricing, lenders also use…”
• The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK (2014, unknown): “This enables Kim et al. (2011) to test the association between voluntary audit and a measure of company interest rates in a large sample over a long time period (n ¼ 72,577 over 16 years).”