This paper is based on my dissertation completed at the University of Michigan. I thank my dissertation committee, Russell Lundholm (Chair), Amy Dittmar, Yusufcan Masatlioglu, Greg Miller, and Venky Nagar, for their insightful comments and guidance. I am also very appreciative of the comments provided by Ray Ball, Mary Barth, Anne Beatty, Phil Berger (Editor), Gavin Cassar (Discussant), Raffi Indjejikian, Michal Matejka, Bill Mayew, Madhav Rajan, Cathy Shakespeare, Nemit Shroff, Hal White, Teri Yohn, Gwen Yu, Frank Zhang, an anonymous referee, the PhD. students at the University of Michigan, workshop participants at Dartmouth College, Harvard Business School, Indiana University, Ohio State University, Stanford University, University of Chicago, University of Illinois, University of Michigan, and University of Utah, and conference participants at the 2010 Journal of Accounting Research conference and the 2010 American Accounting Association Meeting for many helpful suggestions. I am very grateful to Sageworks, Inc. for providing me with its data. Finally, I appreciate the many conversations regarding institutional details with the AICPA, Indiana CPA Society, Mike Farmer, Gene Fitzgerald, and William Minnis. Financial support from the Paton Accounting Fellowship is gratefully acknowledged. All errors are my own.
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
Article first published online: 14 MAR 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 2, pages 457–506, May 2011
How to Cite
MINNIS, M. (2011), The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms. Journal of Accounting Research, 49: 457–506. doi: 10.1111/j.1475-679X.2011.00411.x
- Issue published online: 1 APR 2011
- Article first published online: 14 MAR 2011
- Accepted manuscript online: 7 FEB 2011 01:55AM EST
- Received 5 May 2010; accepted 6 December 2010
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