| Hypotheses | Rs | Decision |
| H1: Mandatory Audits → Financing Opportunities | 0.432** | Accepted |
| H2b: Mandatory Audits → Confidence | 0.352** | Accepted |
| H3b: Mandatory Audits → Borrowing Eligibility | 0.484** | Accepted |
| H4b: Mandatory Audits → Preference | 0.185** | Accepted |
| H5b: Mandatory Audits → Lower Cost of Debt | 0.265** | Accepted |
| H2a: Confidence → Financing Opportunities | 0.601** | Accepted |
| H3a: Borrowing Eligibility → Financing Opportunities | 0.612** | Accepted |
| H4a: Preference → Financing Opportunities | 0.462** | Accepted |
| H5a: Lower Cost of Debt → Financing Opportunities | 0.837** | Accepted |