@bookIchev_Koren_Kosi_Sitar Sustar_Valentincic_2021, title=Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, author=Ichev, Riste and Koren, Jernej and Kosi, Urska and Sitar Sustar, Katarina and Valentincic, Aljosa, year=2021 

@articleFlorou_Kosi_2015, title=Does mandatory IFRS adoption facilitate debt financing?, volume=20, DOI=10.1007/s11142, number=4, journal=Review of Accounting Studies, author=Florou, Annita and Kosi, Urska, year=2015, pages=1407–1456 

@inproceedingsKosi_Koren_Valentincic_2013, title=Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?, author=Kosi, Urska and Koren, Jerney and Valentincic, Aljosa, year=2013