Accepted by Gordon Richardson. We received useful comments from Steve Fortin, Robert Knechel, Byron Song, Annie Qiu, Haina Shi, participants of our presentations at the 2005 CAAA Annual Conference, the 2005 AAA Annual Meeting, faculty research workshops at City University of Hong Kong, Seoul National University, and Tilburg University (The Netherlands), and Ph.D. and DBA research seminars at the Hong Kong Polytechnic University. An earlier version of the manuscript was presented at the 2009 CAR/JCAE Joint Symposium, Hong Kong. Special thanks go to the editor (Gordon Richardson) and two anonymous referees for their useful comments and suggestions, which led to a substantial improvement of the paper. Jeong-Bon Kim acknowledges partial financial support from the Social Sciences and Humanities Research Council of Canada via the Canada Research Chair Program and the Accounting & Corporate Governance Unit, City University of Hong Kong. Cheong H. Yi acknowledges financial support for this project from the Area of Strategic Development grant, The Hong Kong Polytechnic University. Dan Simunic acknowledges financial support from the Social Sciences and Humanities Research Council of Canada and the KPMG Research Bureau in Financial Reporting at the Sauder School of Business. All errors are our own.
Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence*
Article first published online: 28 JAN 2011
© 2011 The Canadian Academic Accounting Association
Contemporary Accounting Research
Volume 28, Issue 2, pages 585–615, Summer 2011 (June)
How to Cite
Kim, J.-B., Simunic, D. A., Stein, M. T. and YI, C. H. (2011), Voluntary Audits and the Cost of Debt Capital for Privately Held Firms: Korean Evidence. Contemporary Accounting Research, 28: 585–615. doi: 10.1111/j.1911-3846.2010.01054.x
- Issue published online: 20 JUN 2011
- Article first published online: 28 JAN 2011
- Accepted manuscript online: 25 NOV 2010 03:24PM EST
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