Reference health

Spend Money to Make Money?: Voluntary Audit Reviews and Firms’ Cost of Debt

https://doi.org/10.2139/ssrn.3318601
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50/50 checkable references clean · checked 2026-08-03

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

18 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 50 checked references that resolve
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Founders, heirs, and corporate opacity in the United States☆
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Financial Reporting Quality and Uncertainty about Credit Risk among Ratings Agencies
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The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
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Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
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Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
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The Value of Auditor Assurance: Evidence from Loan Pricing
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The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions*
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Banks' Acquisition of Private Information about Financial Misreporting
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The Effect of Risk Factor Disclosures on the Pricing of Credit Default Swaps
resolves10.2308/acch.2008.22.1.69
The Auditor's Reporting Model: A Literature Overview and Research Synthesis
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The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
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The choice among bank debt, non-bank private debt, and public debt: evidence from new corporate borrowings
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Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt
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The Effect of the External Accountant's Review on the Timing of Adjustments to Quarterly Earnings
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Why do companies purchase timely quarterly reviews?
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What's different about banks?
resolves10.2308/accr.2005.80.4.1125
Disclosure Incentives and Effects on Cost of Capital around the World
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The market pricing of accruals quality
resolves10.2308/accr-51553
Auditor Changes and the Cost of Bank Debt
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Perceptions of messages conveyed by review and audit reports
resolves10.1016/j.jfineco.2007.08.005
Corporate misreporting and bank loan contracting☆
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Do Individual Auditors Affect Audit Quality? Evidence from Archival Data
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Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*
resolves10.1016/j.jfineco.2014.03.004
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
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Financial Intermediation, Loanable Funds, and The Real Sector
resolves10.1016/j.jaccpubpol.2014.09.001
The determinants of auditor choice and audit pricing among property-liability insurers
resolves10.1177/0148558X0201700104
The Large Audit Firm Fee Premium: A Case of Selectivity Bias?
resolves10.1016/0304-405X(76)90026-X
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1016/j.intacc.2016.01.003
Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
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Fiscal year-end choice: determinants and dynamics
resolves10.1016/j.jacceco.2015.10.001
Real effects of the audit choice
resolves10.1007/s11142-011-9148-5
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
resolves10.2308/aud.2005.24.s-1.115
Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
resolves10.2308/accr-10098
Voluntary Audits versus Mandatory Audits
resolves10.2308/ajpt-10305
The Effect of Workload Compression on Audit Quality
resolves10.2308/accr.2003.78.1.251
The Influence of Interim Auditor Reviews on the Association of Returns with Earnings
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On Auditors and the Courts in an Adverse Selection Setting
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The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
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Mandatory IFRS Adoption and the Contractual Usefulness of Accounting Information in Executive Compensation
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Comparing Abnormal Accruals Estimates across Samples: An International Test
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Auditor choice and the cost of debt capital for newly public firms
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Propensity Score Matching in Accounting Research
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Agency Problems, Auditing, and the Theory of the Firm: Some Evidence
The 18 references without a DOI — listed, not checked
no DOI — not checkedref2
no DOI — not checkedDecision Summary
no DOI — not checkedref10
no DOI — not checkedThe Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions
no DOI — not checkedref17
no DOI — not checkedThe demand for external auditing: Size, debt, and ownership influences
no DOI — not checkedref22
no DOI — not checkedLooking To Borrow? You May Need An Audit, Review Or Compilation
no DOI — not checkedref35
no DOI — not checkedConsequences of Interim Reporting: A Literature Review and Future Research Directions
no DOI — not checkedVoluntary Audits and Cost of Debt Capital for Privately Held Firms: Korean Evidence
no DOI — not checkedref57
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no DOI — not checkedref59
no DOI — not checkedCensored regression, sample selection, endogenous switching, and treatmenteffect regression models
no DOI — not checkedref64
no DOI — not checkedProposed rule: Audit committee disclosure
no DOI — not checkedComments on the Five Year Review Committee Draft Report -Reviewing the Securities Act (Ontario)
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