Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk
R. Ichev, J. Koren, U. Kosi, K. Sitar Sustar, A. Valentincic, Cost of Debt for Private Firms Revisited: Voluntary Audits as a Reflection of Risk, 2021.

Does mandatory IFRS adoption facilitate debt financing?
A. Florou, U. Kosi, Review of Accounting Studies 20 (2015) 1407–1456.

Does Financial Statement Audit Reduce the Cost of Debt of Private Firms?
U. Kosi, J. Koren, A. Valentincic, in: 2013.