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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad Volume 43, 2014 - Issue 3
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Articles

Cost of debt capital and audit in Spanish SMEs

Coste financiero y auditoría en las pymes españolas

David HuguetDepartment of Accounting, Faculty of Economics, University of Valencia, Valencia, SpainCorrespondence[email protected]
&
Juan L. GandíaDepartment of Accounting, Faculty of Economics, University of Valencia, Valencia, Spain
Pages 266-289 | Received 05 Jul 2013, Accepted 11 Apr 2014, Published online: 25 Jul 2014

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Read on this site (4)

Ebenezer Nana Yeboah, Zhou Yang, Benedict Arthur & Gabriel Kyeremeh. (2023) Effect of audit firm industry specialization on cost of debt financing: Evidence from Ghana. Cogent Business & Management 10:1.
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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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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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Manuel Cano-Rodríguez, Santiago Sánchez-Alegría & Pablo Arenas-Torres. (2016) The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firmsLa influencia de la opinión de auditorãa y la reputación del auditor en el coste de la deuda: evidencia en las empresas españolas no cotizadas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:1, pages 32-62.
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Articles from other publishers (8)

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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Yusuf KURT. (2022) DENETİM KALİTESİ ÜZERİNDE BORÇLANMA MALİYETLERİ, KALDIRAÇ ORANLARI VE İŞLETME BÜYÜKLÜĞÜNÜN ETKİSİ / The Effect Of Borrowing Costs, Leverage Ratios And Business Size On Audit QualityTHE EFFECT OF BORROWING COSTS, LEVERAGE RATIOS AND BUSINESS SIZE ON AUDIT QUALITY / Denetim Kalitesi Üzerinde Borçlanma Maliyetleri, Kaldıraç Oranları Ve İşletme Büyüklüğünün Etkisi. Uluslararası Ekonomi İşletme ve Politika Dergisi 6:2, pages 298-316.
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Asif M. Huq, Fredrik Hartwig & Niklas Rudholm. (2022) Do audited firms have a lower cost of debt?. International Journal of Disclosure and Governance 19:2, pages 153-175.
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Aviner Augusto Silva ManoelMarcelo Botelho da Costa MoraesDavid Ferreira Lopes SantosGabriel Pereira Pündrich. (2022) Audit quality and the cost of debt in private firms: evidence from the Brazilian sugarcane industry. International Food and Agribusiness Management Review 25:1, pages 21-36.
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José Manuel Bernardo Vaz Ferreira. (2019) The effects of legal certification of accounts on company performance: The Portuguese case. Corporate Governance and Organizational Behavior Review 3:1, pages 8-18.
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Estefanía Palazuelos, Ángel Herrero Crespo & Javier Montoya del Corte. (2017) Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit. Small Business Economics 51:4, pages 861-877.
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Juan L. Gandía & David Huguet. (2018) Differences in audit pricing between voluntary and mandatory audits. Academia Revista Latinoamericana de Administración 31:2, pages 336-359.
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Estefanía Palazuelos Cobo, Javier Montoya del Corte & Ángel Herrero Crespo. (2017) Determinantes de la continuidad en la contratación de la auditoría de forma voluntaria: evidencia para el caso de España. Revista de Contabilidad 20:1, pages 63-72.
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