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Accounting and Business Research Volume 42, 2012 - Issue 4
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Original Articles

The impact of voluntary audit on credit ratings: evidence from UK private firms

Elisabeth Dedman Warwick Business School, The University of Warwick, Scarman Road, Coventry, CV4 7AL, UKCorrespondence[email protected]
&
Asad Kausar Nanyang Technological University, 50 Nanyang Avenue, Singapore, 639798, Singapore
Pages 397-418 | Published online: 30 Mar 2012

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Maarten Corten, Nadine Lybaert & Tensie Steijvers. (2023) Auditing private firms in a civil law context: an exploratory analysis of the impact on form and substance quality. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 52:4, pages 499-527.
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Christof Beuselinck, Ferdinand Elfers, Joachim Gassen & Jochen Pierk. (2023) Private firm accounting: the European reporting environment, data and research perspectives. Accounting and Business Research 53:1, pages 38-82.
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Elina Haapamäki. (2022) An examination of comment letters concerning an increase in audit exemption thresholds. Evidence from Finland. Accounting Forum 46:4, pages 394-420.
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Pankaj C. Patel & Peter Dahlin. (2021) Does voluntary auditing help ventures? Evidence from Sweden. Applied Economics 53:42, pages 4835-4856.
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Asif M. Huq, Sven-Olov Daunfeldt, Fredrik Hartwig & Niklas Rudholm. (2021) Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?. International Journal of the Economics of Business 28:1, pages 163-178.
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Juan L. Gandía & David Huguet. (2021) Audit fees and earnings management: differences based on the type of audit. Economic Research-Ekonomska Istraživanja 34:1, pages 2628-2650.
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Alaa Mansour Zalata, Hany Elzahar & Craig McLaughlin. (2020) External audit quality and firms’ credit score. Cogent Business & Management 7:1.
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Juan L. Gandía & David Huguet. (2020) Audit fees and cost of debt: differences in the credibility of voluntary and mandatory audits. Economic Research-Ekonomska Istraživanja 33:1, pages 3071-3092.
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Michael J. Peel. (2019) The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study. Accounting and Business Research 49:6, pages 648-681.
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Henrik Höglund & Dennis Sundvik. (2019) Do auditors constrain intertemporal income shifting in private companies?. Accounting and Business Research 49:3, pages 245-270.
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Jeff Downing & John Christian Langli. (2019) Audit exemptions and compliance with tax and accounting regulations. Accounting and Business Research 49:1, pages 28-67.
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Elina Haapamäki. (2018) Voluntary Auditing: A Synthesis of the Literature. Accounting in Europe 15:1, pages 81-104.
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Ann Vanstraelen & Caren Schelleman. (2017) Auditing private companies: what do we know?. Accounting and Business Research 47:5, pages 565-584.
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Ole-Kristian Hope & Dushyantkumar Vyas. (2017) Private company finance and financial reporting. Accounting and Business Research 47:5, pages 506-537.
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Devrimi Kaya & Maximilian Koch. (2015) Countries’ adoption of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) – early empirical evidence. Accounting and Business Research 45:1, pages 93-120.
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Michael J. Peel. (2014) Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type. Accounting and Business Research 44:5, pages 545-571.
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David Huguet & Juan L. Gandía. (2014) Cost of debt capital and audit in Spanish SMEs. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 43:3, pages 266-289.
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Elisabeth Dedman, Asad Kausar & Clive Lennox. (2014) The Demand for Audit in Private Firms: Recent Large-Sample Evidence from the UK. European Accounting Review 23:1, pages 1-23.
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Carlotta Magri & Pier Luigi Marchini. (2023) Audit quality and debt restructuring: evidence from Italy. Managerial Auditing Journal 39:1, pages 50-70.
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Mushahid Hussain Baig, Xu Jin & Rizwan Ali. (2023) Politically connected business and real earnings management: the moderating role of family control and audit quality. Journal of Accounting in Emerging Economies.
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Yongliang Wu, Zihui Li, Min Zhang & Shengbao Zhai. (2023) Auditor Assignments and Audit Quality. Australian Accounting Review 33:2, pages 160-187.
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SHIVARAM RAJGOPAL & PRASANNA TANTRI. (2022) Does a Government Mandate Crowd Out Voluntary Corporate Social Responsibility? Evidence from India. Journal of Accounting Research 61:1, pages 415-447.
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Andrews Owusu & Alaa Mansour Zalata. (2023) Credit rating agency response to appointment of female audit partners: Evidence from the UK. Journal of International Accounting, Auditing and Taxation 50, pages 100525.
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Jaspreet Kaur, Madhu Vij & Ajay Kumar Chauhan. (2023) Signals influencing corporate credit ratings—a systematic literature review. DECISION 50:1, pages 91-114.
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Juan L. Gandía & David Huguet. (2021) Combined Effects of Auditing and Discretionary Accruals on the Cost of Debt: Evidence From Spanish SMEs. SAGE Open 11:4, pages 215824402110525.
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Anahi Briozzo & Diana Albanese. (2020) Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises. Journal of International Accounting, Auditing and Taxation 38, pages 100302.
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Alfonso Hernández Campos, Vicente Esteban Martínez Pérez, Alba Luna Gómez & Jessica Lizet Hernández Flores. (2019) La auditoria de estados financieros para efectos fiscales como control interno para reducir las contingencias fiscales de las empresas (The financial audit for fiscal pourposes like fiscal internal control as a measure to contribute to the decreasing of fiscal contingencies). Revista Innovaciones de Negocios 16:31.
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Silvia Ferramosca & Alessandro GhioSilvia Ferramosca & Alessandro Ghio. 2018. Accounting Choices in Family Firms. Accounting Choices in Family Firms 165 221 .
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Hannu Tapani Ojala, Jill Collis, Juha Kinnunen, Lasse Niemi & Pontus Troberg. (2014) Why Do Owner-Managers of Micro-Companies Opt for Voluntary Audits? The Importance of Debt Providerss versus Entrepreneurss Needs. SSRN Electronic Journal.
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