diff --git a/lib/active_record/connection_adapters/sqlserver/database_statements.rb b/lib/active_record/connection_adapters/sqlserver/database_statements.rb
index 32a0791fc..27967f9c1 100644
--- a/lib/active_record/connection_adapters/sqlserver/database_statements.rb
+++ b/lib/active_record/connection_adapters/sqlserver/database_statements.rb
@@ -14,6 +14,11 @@ def write_query?(sql) # :nodoc:
         end
 
         def perform_query(raw_connection, sql, binds, type_casted_binds, prepare:, notification_payload:, batch:)
+          unless binds.nil? || binds.empty?
+            types, params = sp_executesql_types_and_parameters(binds)
+            sql = sp_executesql_sql(sql, types, params, notification_payload[:name])
+          end
+
           result = if id_insert_table_name = query_requires_identity_insert?(sql)
                      with_identity_insert_enabled(id_insert_table_name, raw_connection) do
                        internal_exec_sql_query(sql, raw_connection)
@@ -40,15 +45,6 @@ def affected_rows(raw_result)
           raw_result.first[column_name]
         end
 
-        def raw_execute(sql, name = nil, binds = [], prepare: false, async: false, allow_retry: false, materialize_transactions: true, batch: false)
-          unless binds.nil? || binds.empty?
-            types, params = sp_executesql_types_and_parameters(binds)
-            sql = sp_executesql_sql(sql, types, params, name)
-          end
-
-          super
-        end
-
         def internal_exec_sql_query(sql, conn)
           handle = internal_raw_execute(sql, conn)
           handle_to_names_and_values(handle, ar_result: true)
diff --git a/test/cases/coerced_tests.rb b/test/cases/coerced_tests.rb
index ba07f96c0..37a48d21d 100644
--- a/test/cases/coerced_tests.rb
+++ b/test/cases/coerced_tests.rb
@@ -248,7 +248,7 @@ def test_belongs_to_with_primary_key_joins_on_correct_column_coerced
   def test_belongs_to_coerced
     client = Client.find(3)
     first_firm = companies(:first_firm)
-    assert_queries_match(/FETCH NEXT @(\d) ROWS ONLY(.)*@\1 = 1/) do
+    assert_queries_and_values_match(/FETCH NEXT @3 ROWS ONLY/, ['Firm', 'Agency', 1, 1]) do
       assert_equal first_firm, client.firm
       assert_equal first_firm.name, client.firm.name
     end
@@ -257,21 +257,6 @@ def test_belongs_to_coerced
 
 module ActiveRecord
   class BindParameterTest < ActiveRecord::TestCase
-    # Same as original coerced test except log is found using `EXEC sp_executesql` wrapper.
-    coerce_tests! :test_binds_are_logged
-    def test_binds_are_logged_coerced
-      sub   = Arel::Nodes::BindParam.new(1)
-      binds = [Relation::QueryAttribute.new("id", 1, Type::Value.new)]
-      sql   = "select * from topics where id = #{sub.to_sql}"
-
-      @connection.exec_query(sql, "SQL", binds)
-
-      logged_sql = "EXEC sp_executesql N'#{sql}', N'#{sub.to_sql} int', #{sub.to_sql} = 1"
-      message = @subscriber.calls.find { |args| args[4][:sql] == logged_sql }
-
-      assert_equal binds, message[4][:binds]
-    end
-
     # SQL Server adapter does not use a statement cache as query plans are already reused using `EXEC sp_executesql`.
     coerce_tests! :test_statement_cache
     coerce_tests! :test_statement_cache_with_query_cache
@@ -300,33 +285,35 @@ def assert_bind_params_to_sql_coerced(prepared:)
 
       # prepared_statements: true
       #
+      #   SQL to database:
       #   EXEC sp_executesql N'SELECT [authors].* FROM [authors] WHERE [authors].[id] IN (@0, @1, @2) OR [authors].[id] IS NULL)', N'@0 bigint, @1 bigint, @2 bigint', @0 = 1, @1 = 2, @2 = 3
       #
       # prepared_statements: false
       #
+      #   SQL to database:
       #   SELECT [authors].* FROM [authors] WHERE ([authors].[id] IN (1, 2, 3) OR [authors].[id] IS NULL)
       #
-      sql_unprepared = "SELECT #{table}.* FROM #{table} WHERE (#{pk} IN (#{bind_params(1..3)}) OR #{pk} IS NULL)"
-      sql_prepared = "EXEC sp_executesql N'SELECT #{table}.* FROM #{table} WHERE (#{pk} IN (#{bind_params(1..3)}) OR #{pk} IS NULL)', N'@0 bigint, @1 bigint, @2 bigint', @0 = 1, @1 = 2, @2 = 3"
+      expected_logged_sql = "SELECT #{table}.* FROM #{table} WHERE (#{pk} IN (#{bind_params(1..3)}) OR #{pk} IS NULL)"
 
       authors = Author.where(id: [1, 2, 3, nil])
-      assert_equal sql_unprepared, @connection.to_sql(authors.arel)
-      assert_queries_match(prepared ? sql_prepared : sql_unprepared) { assert_equal 3, authors.length }
+      assert_equal expected_logged_sql, @connection.to_sql(authors.arel)
+      assert_queries_match(expected_logged_sql) { assert_equal 3, authors.length }
 
       # prepared_statements: true
       #
+      #   SQL to database:
       #   EXEC sp_executesql N'SELECT [authors].* FROM [authors] WHERE [authors].[id] IN (@0, @1, @2)', N'@0 bigint, @1 bigint, @2 bigint', @0 = 1, @1 = 2, @2 = 3
       #
       # prepared_statements: false
       #
+      #   SQL to database:
       #   SELECT [authors].* FROM [authors] WHERE [authors].[id] IN (1, 2, 3)
       #
-      sql_unprepared = "SELECT #{table}.* FROM #{table} WHERE #{pk} IN (#{bind_params(1..3)})"
-      sql_prepared = "EXEC sp_executesql N'SELECT #{table}.* FROM #{table} WHERE #{pk} IN (#{bind_params(1..3)})', N'@0 bigint, @1 bigint, @2 bigint', @0 = 1, @1 = 2, @2 = 3"
+      expected_logged_sql = "SELECT #{table}.* FROM #{table} WHERE #{pk} IN (#{bind_params(1..3)})"
 
       authors = Author.where(id: [1, 2, 3, 9223372036854775808])
-      assert_equal sql_unprepared, @connection.to_sql(authors.arel)
-      assert_queries_match(prepared ? sql_prepared : sql_unprepared) { assert_equal 3, authors.length }
+      assert_equal expected_logged_sql, @connection.to_sql(authors.arel)
+      assert_queries_match(expected_logged_sql) { assert_equal 3, authors.length }
     end
   end
 end
@@ -391,7 +378,7 @@ def test_should_count_with_group_by_qualified_name_on_loaded_coerced
     assert_predicate accounts, :loaded?
     assert_equal expected, accounts.count(:id)
   end
-  
+
   # Fix randomly failing test. The loading of the model's schema was affecting the test.
   coerce_tests! :test_offset_is_kept
   def test_offset_is_kept_coerced
@@ -512,7 +499,7 @@ def test_select_avg_with_joins_and_group_by_as_virtual_attribute_with_ar_coerced
   def test_limit_is_kept_coerced
     queries = capture_sql { Account.limit(1).count }
     assert_equal 1, queries.length
-    assert_match(/ORDER BY \[accounts\]\.\[id\] ASC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.*@0 = 1/, queries.first)
+    assert_match(/ORDER BY \[accounts\]\.\[id\] ASC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/, queries.first)
   end
 
   # Match SQL Server limit implementation
@@ -520,7 +507,7 @@ def test_limit_is_kept_coerced
   def test_limit_with_offset_is_kept_coerced
     queries = capture_sql { Account.limit(1).offset(1).count }
     assert_equal 1, queries.length
-    assert_match(/ORDER BY \[accounts\]\.\[id\] ASC OFFSET @0 ROWS FETCH NEXT @1 ROWS ONLY.*@0 = 1, @1 = 1/, queries.first)
+    assert_match(/ORDER BY \[accounts\]\.\[id\] ASC OFFSET @0 ROWS FETCH NEXT @1 ROWS ONLY/, queries.first)
   end
 
   # SQL Server needs an alias for the calculated column
@@ -987,9 +974,9 @@ class FinderTest < ActiveRecord::TestCase
   # Assert SQL Server limit implementation
   coerce_tests! :test_take_and_first_and_last_with_integer_should_use_sql_limit
   def test_take_and_first_and_last_with_integer_should_use_sql_limit_coerced
-    assert_queries_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.* @0 = 3/) { Topic.take(3).entries }
-    assert_queries_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.* @0 = 2/) { Topic.first(2).entries }
-    assert_queries_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.* @0 = 5/) { Topic.last(5).entries }
+    assert_queries_and_values_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/, [3]) { Topic.take(3).entries }
+    assert_queries_and_values_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/, [2]) { Topic.first(2).entries }
+    assert_queries_and_values_match(/OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/, [5]) { Topic.last(5).entries }
   end
 
   # This fails only when run in the full test suite task. Just taking it out of the mix.
@@ -1020,7 +1007,7 @@ def test_condition_local_time_interpolation_with_default_timezone_utc_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_include_on_unloaded_relation_with_match
   def test_include_on_unloaded_relation_with_match_coerced
-    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY.*@2 = 1/) do
+    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY/) do
       assert_equal true, Customer.where(name: "David").include?(customers(:david))
     end
   end
@@ -1028,7 +1015,7 @@ def test_include_on_unloaded_relation_with_match_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_include_on_unloaded_relation_without_match
   def test_include_on_unloaded_relation_without_match_coerced
-    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY.*@2 = 1/) do
+    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY/) do
       assert_equal false, Customer.where(name: "David").include?(customers(:mary))
     end
   end
@@ -1036,7 +1023,7 @@ def test_include_on_unloaded_relation_without_match_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_member_on_unloaded_relation_with_match
   def test_member_on_unloaded_relation_with_match_coerced
-    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY.*@2 = 1/) do
+    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY/) do
       assert_equal true, Customer.where(name: "David").member?(customers(:david))
     end
   end
@@ -1044,7 +1031,7 @@ def test_member_on_unloaded_relation_with_match_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_member_on_unloaded_relation_without_match
   def test_member_on_unloaded_relation_without_match_coerced
-    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY.*@2 = 1/) do
+    assert_queries_match(/1 AS one.*FETCH NEXT @2 ROWS ONLY/) do
       assert_equal false, Customer.where(name: "David").member?(customers(:mary))
     end
   end
@@ -1059,7 +1046,7 @@ def test_implicit_order_column_is_configurable_coerced
     assert_equal topics(:third), Topic.last
 
     c = Topic.lease_connection
-    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.title"))} DESC, #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.*@0 = 1/i) {
+    assert_queries_and_values_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.title"))} DESC, #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/i, [1]) {
       Topic.last
     }
   ensure
@@ -1073,7 +1060,7 @@ def test_implicit_order_set_to_primary_key_coerced
     Topic.implicit_order_column = "id"
 
     c = Topic.lease_connection
-    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.*@0 = 1/i) {
+    assert_queries_and_values_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/i, [1]) {
       Topic.last
     }
   ensure
@@ -1088,7 +1075,7 @@ def test_implicit_order_for_model_without_primary_key_coerced
 
     c = NonPrimaryKey.lease_connection
 
-    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("non_primary_keys.created_at"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY.*@0 = 1/i) {
+    assert_queries_and_values_match(/ORDER BY #{Regexp.escape(c.quote_table_name("non_primary_keys.created_at"))} DESC OFFSET 0 ROWS FETCH NEXT @0 ROWS ONLY/i, [1]) {
       NonPrimaryKey.last
     }
   ensure
@@ -1098,7 +1085,7 @@ def test_implicit_order_for_model_without_primary_key_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_member_on_unloaded_relation_with_composite_primary_key
   def test_member_on_unloaded_relation_with_composite_primary_key_coerced
-    assert_queries_match(/1 AS one.* FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/) do
+    assert_queries_match(/1 AS one.* FETCH NEXT @3 ROWS ONLY/) do
       book = cpk_books(:cpk_great_author_first_book)
       assert Cpk::Book.where(title: "The first book").member?(book)
     end
@@ -1113,7 +1100,7 @@ def test_implicit_order_column_prepends_query_constraints_coerced
     quoted_color = Regexp.escape(c.quote_table_name("clothing_items.color"))
     quoted_descrption = Regexp.escape(c.quote_table_name("clothing_items.description"))
 
-    assert_queries_match(/ORDER BY #{quoted_descrption} ASC, #{quoted_type} ASC, #{quoted_color} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/i) do
+    assert_queries_match(/ORDER BY #{quoted_descrption} ASC, #{quoted_type} ASC, #{quoted_color} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       assert_kind_of ClothingItem, ClothingItem.first
     end
   ensure
@@ -1127,7 +1114,7 @@ def test_implicit_order_column_prepends_query_constraints_coerced
     quoted_type = Regexp.escape(c.quote_table_name("clothing_items.clothing_type"))
     quoted_color = Regexp.escape(c.quote_table_name("clothing_items.color"))
 
-    assert_queries_match(/ORDER BY #{quoted_type} DESC, #{quoted_color} DESC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/i) do
+    assert_queries_match(/ORDER BY #{quoted_type} DESC, #{quoted_color} DESC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       assert_kind_of ClothingItem, ClothingItem.last
     end
   end
@@ -1139,7 +1126,7 @@ def test_implicit_order_column_prepends_query_constraints_coerced
     quoted_type = Regexp.escape(c.quote_table_name("clothing_items.clothing_type"))
     quoted_color = Regexp.escape(c.quote_table_name("clothing_items.color"))
 
-    assert_queries_match(/ORDER BY #{quoted_type} ASC, #{quoted_color} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/i) do
+    assert_queries_match(/ORDER BY #{quoted_type} ASC, #{quoted_color} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       assert_kind_of ClothingItem, ClothingItem.first
     end
   end
@@ -1152,7 +1139,7 @@ def test_implicit_order_column_reorders_query_constraints_coerced
     quoted_type = Regexp.escape(c.quote_table_name("clothing_items.clothing_type"))
     quoted_color = Regexp.escape(c.quote_table_name("clothing_items.color"))
 
-    assert_queries_match(/ORDER BY #{quoted_color} ASC, #{quoted_type} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/i) do
+    assert_queries_match(/ORDER BY #{quoted_color} ASC, #{quoted_type} ASC OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       assert_kind_of ClothingItem, ClothingItem.first
     end
   ensure
@@ -1162,7 +1149,7 @@ def test_implicit_order_column_reorders_query_constraints_coerced
   # Check for `FETCH NEXT x ROWS` rather then `LIMIT`.
   coerce_tests! :test_include_on_unloaded_relation_with_composite_primary_key
   def test_include_on_unloaded_relation_with_composite_primary_key_coerced
-    assert_queries_match(/1 AS one.*OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1/) do
+    assert_queries_match(/1 AS one.*OFFSET 0 ROWS FETCH NEXT @(\d) ROWS ONLY/) do
       book = cpk_books(:cpk_great_author_first_book)
       assert Cpk::Book.where(title: "The first book").include?(book)
     end
@@ -1172,11 +1159,11 @@ def test_include_on_unloaded_relation_with_composite_primary_key_coerced
   coerce_tests! :test_nth_to_last_with_order_uses_limit
   def test_nth_to_last_with_order_uses_limit_coerced
     c = Topic.lease_connection
-    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET @(\d) ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1.*@\2 = 1/i) do
+    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.id"))} DESC OFFSET @(\d) ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       Topic.second_to_last
     end
 
-    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.updated_at"))} DESC OFFSET @(\d) ROWS FETCH NEXT @(\d) ROWS ONLY.*@\1 = 1.*@\2 = 1/i) do
+    assert_queries_match(/ORDER BY #{Regexp.escape(c.quote_table_name("topics.updated_at"))} DESC OFFSET @(\d) ROWS FETCH NEXT @(\d) ROWS ONLY/i) do
       Topic.order(:updated_at).second_to_last
     end
   end
@@ -1227,7 +1214,7 @@ class HasOneAssociationsTest < ActiveRecord::TestCase
   def test_has_one_coerced
     firm = companies(:first_firm)
     first_account = Account.find(1)
-    assert_queries_match(/FETCH NEXT @(\d) ROWS ONLY(.)*@\1 = 1/) do
+    assert_queries_match(/FETCH NEXT @(\d) ROWS ONLY/) do
       assert_equal first_account, firm.account
       assert_equal first_account.credit_limit, firm.account.credit_limit
     end
@@ -1239,7 +1226,7 @@ class HasOneThroughAssociationsTest < ActiveRecord::TestCase
   coerce_tests! :test_has_one_through_executes_limited_query
   def test_has_one_through_executes_limited_query_coerced
     boring_club = clubs(:boring_club)
-    assert_queries_match(/FETCH NEXT @(\d) ROWS ONLY(.)*@\1 = 1/) do
+    assert_queries_match(/FETCH NEXT @(\d) ROWS ONLY/) do
       assert_equal boring_club, @member.general_club
     end
   end
@@ -1460,7 +1447,7 @@ def test_having_with_binds_for_both_where_and_having
   # Find any limit via our expression.
   coerce_tests! %r{relations don't load all records in #inspect}
   def test_relations_dont_load_all_records_in_inspect_coerced
-    assert_queries_match(/NEXT @0 ROWS.*@0 = \d+/) do
+    assert_queries_match(/NEXT @0 ROWS/) do
       Post.all.inspect
     end
   end
@@ -1568,10 +1555,10 @@ def test_dump_schema_information_outputs_lexically_reverse_ordered_versions_rega
 
     schema_info = ActiveRecord::Base.lease_connection.dump_schema_information
     expected = <<~STR
-    INSERT INTO #{ActiveRecord::Base.lease_connection.quote_table_name("schema_migrations")} (version) VALUES
-    (N'20100301010101'),
-    (N'20100201010101'),
-    (N'20100101010101');
+      INSERT INTO #{ActiveRecord::Base.lease_connection.quote_table_name("schema_migrations")} (version) VALUES
+      (N'20100301010101'),
+      (N'20100201010101'),
+      (N'20100101010101');
     STR
     assert_equal expected.strip, schema_info
   ensure
@@ -2148,7 +2135,7 @@ def test_merge_doesnt_duplicate_same_clauses_coerced
     non_mary_and_bob = Author.where.not(id: [mary, bob])
 
     author_id = Author.lease_connection.quote_table_name("authors.id")
-    assert_queries_match(/WHERE #{Regexp.escape(author_id)} NOT IN \((@\d), \g<1>\)'/) do
+    assert_queries_match(/WHERE #{Regexp.escape(author_id)} NOT IN \((@\d), \g<1>\)/) do
       assert_equal [david], non_mary_and_bob.merge(non_mary_and_bob)
     end
 
@@ -2313,7 +2300,7 @@ def test_preloads_has_many_on_model_with_a_composite_primary_key_through_id_attr
 
     c = Cpk::OrderAgreement.lease_connection
     order_id_column = Regexp.escape(c.quote_table_name("cpk_order_agreements.order_id"))
-    order_id_constraint = /#{order_id_column} = @0.*@0 = \d+$/
+    order_id_constraint = /#{order_id_column} = @0$/
     expectation = /SELECT.*WHERE.* #{order_id_constraint}/
 
     assert_match(expectation, preload_sql)
@@ -2337,7 +2324,7 @@ def test_preloads_belongs_to_a_composite_primary_key_model_through_id_attribute_
 
     c = Cpk::Order.lease_connection
     order_id = Regexp.escape(c.quote_table_name("cpk_orders.id"))
-    order_constraint = /#{order_id} = @0.*@0 = \d+$/
+    order_constraint = /#{order_id} = @0$/
     expectation = /SELECT.*WHERE.* #{order_constraint}/
 
     assert_match(expectation, preload_sql)
@@ -2410,7 +2397,7 @@ def test_sql_commenter_format_coerced
     ActiveRecord::QueryLogs.tags_formatter = :sqlcommenter
     ActiveRecord::QueryLogs.tags = [:application]
 
-    assert_queries_match(%r{/\*application=''active_record''\*/}) do
+    assert_queries_match(%r{/\*application='active_record'\*/}) do
       Dashboard.first
     end
   end
@@ -2425,7 +2412,7 @@ def test_sqlcommenter_format_value_coerced
       { tracestate: "congo=t61rcWkgMzE,rojo=00f067aa0ba902b7", custom_proc: -> { "Joe's Shack" } },
     ]
 
-    assert_queries_match(%r{custom_proc=''Joe%27s%20Shack'',tracestate=''congo%3Dt61rcWkgMzE%2Crojo%3D00f067aa0ba902b7''\*/}) do
+    assert_queries_match(%r{custom_proc='Joe%27s%20Shack',tracestate='congo%3Dt61rcWkgMzE%2Crojo%3D00f067aa0ba902b7'\*/}) do
       Dashboard.first
     end
   end
@@ -2440,7 +2427,7 @@ def test_sqlcommenter_format_value_string_coercible_coerced
       { custom_proc: -> { 1234 } },
     ]
 
-    assert_queries_match(%r{custom_proc=''1234''\*/}) do
+    assert_queries_match(%r{custom_proc='1234'\*/}) do
       Dashboard.first
     end
   end
@@ -2459,7 +2446,7 @@ def test_sqlcommenter_format_allows_string_keys_coerced
       },
     ]
 
-    assert_queries_match(%r{custom_proc=''Joe%27s%20Shack'',string=''value'',tracestate=''congo%3Dt61rcWkgMzE%2Crojo%3D00f067aa0ba902b7''\*/}) do
+    assert_queries_match(%r{custom_proc='Joe%27s%20Shack',string='value',tracestate='congo%3Dt61rcWkgMzE%2Crojo%3D00f067aa0ba902b7'\*/}) do
       Dashboard.first
     end
   end
@@ -2719,7 +2706,7 @@ class ExplainTest < ActiveRecord::TestCase
   def test_relation_explain_with_first_coerced
     expected_query = capture_sql {
       Car.all.first
-    }.first[/EXEC sp_executesql N'(.*?) NEXT/, 1]
+    }.first[/(.*?) NEXT/, 1]
     message = Car.all.explain.first
     assert_match(/^EXPLAIN/, message)
     assert_match(expected_query, message)
@@ -2730,7 +2717,7 @@ def test_relation_explain_with_first_coerced
   def test_relation_explain_with_last_coerced
     expected_query = capture_sql {
       Car.all.last
-    }.first[/EXEC sp_executesql N'(.*?) NEXT/, 1]
+    }.first[/(.*?) NEXT/, 1]
     expected_query = expected_query
     message = Car.all.explain.last
 
diff --git a/test/cases/optimizer_hints_test_sqlserver.rb b/test/cases/optimizer_hints_test_sqlserver.rb
index b1aab6820..fde5e9144 100644
--- a/test/cases/optimizer_hints_test_sqlserver.rb
+++ b/test/cases/optimizer_hints_test_sqlserver.rb
@@ -29,7 +29,7 @@ class OptimizerHitsTestSQLServer < ActiveRecord::TestCase
   end
 
   it "support subqueries" do
-    assert_queries_match(%r{.*'SELECT COUNT\(count_column\) FROM \(SELECT .*\) subquery_for_count OPTION \(MAXDOP 2\)'.*}) do
+    assert_queries_match(%r{SELECT COUNT\(count_column\) FROM \(SELECT .*\) subquery_for_count OPTION \(MAXDOP 2\)}) do
       companies = Company.optimizer_hints("MAXDOP 2")
       companies = companies.select(:id).where(firm_id: [0, 1]).limit(3)
       assert_equal 3, companies.count
diff --git a/test/cases/showplan_test_sqlserver.rb b/test/cases/showplan_test_sqlserver.rb
index 3bf9e1538..5b01fb9d1 100644
--- a/test/cases/showplan_test_sqlserver.rb
+++ b/test/cases/showplan_test_sqlserver.rb
@@ -28,13 +28,13 @@ class ShowplanTestSQLServer < ActiveRecord::TestCase
 
     it "from array condition using index" do
       plan = Car.where(id: [1, 2]).explain.inspect
-      _(plan).must_include "SELECT [cars].* FROM [cars] WHERE [cars].[id] IN (1, 2)"
+      _(plan).must_include "SELECT [cars].* FROM [cars] WHERE [cars].[id]"
       _(plan).must_include "Clustered Index Seek", "make sure we do not showplan the sp_executesql"
     end
 
     it "from array condition" do
       plan = Car.where(name: ["honda", "zyke"]).explain.inspect
-      _(plan).must_include " SELECT [cars].* FROM [cars] WHERE [cars].[name] IN (N'honda', N'zyke')"
+      _(plan).must_include " SELECT [cars].* FROM [cars] WHERE [cars].[name]"
       _(plan).must_include "Clustered Index Scan", "make sure we do not showplan the sp_executesql"
     end
   end
diff --git a/test/cases/specific_schema_test_sqlserver.rb b/test/cases/specific_schema_test_sqlserver.rb
index bfdce3617..0829012e5 100644
--- a/test/cases/specific_schema_test_sqlserver.rb
+++ b/test/cases/specific_schema_test_sqlserver.rb
@@ -116,16 +116,16 @@ def quoted_id
       end
     end
     # Using ActiveRecord's quoted_id feature for objects.
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(char_col: value.new).first }
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(varchar_col: value.new).first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(char_col: value.new).first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(varchar_col: value.new).first }
     # Using our custom char type data.
     type = ActiveRecord::Type::SQLServer::Char
     data = ActiveRecord::Type::SQLServer::Data
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(char_col: data.new("T", type.new)).first }
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(varchar_col: data.new("T", type.new)).first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(char_col: data.new("T", type.new)).first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(varchar_col: data.new("T", type.new)).first }
     # Taking care of everything.
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(char_col: "T").first }
-    assert_queries_match(/@0 = 'T'/) { SSTestDatatypeMigration.where(varchar_col: "T").first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(char_col: "T").first }
+    assert_queries_and_values_match(/.*/, ["'T'", 1]) { SSTestDatatypeMigration.where(varchar_col: "T").first }
   end
 
   it "can update and hence properly quoted non-national char/varchar columns" do
diff --git a/test/support/query_assertions.rb b/test/support/query_assertions.rb
index accb11f09..8d5a46221 100644
--- a/test/support/query_assertions.rb
+++ b/test/support/query_assertions.rb
@@ -22,6 +22,28 @@ def assert_queries_count(count = nil, include_schema: false, &block)
         end
       end
 
+      def assert_queries_and_values_match(match, bound_values=[], count: nil, &block)
+        ActiveRecord::Base.lease_connection.materialize_transactions
+
+        counter = ActiveRecord::Assertions::QueryAssertions::SQLCounter.new
+        ActiveSupport::Notifications.subscribed(counter, "sql.active_record") do
+          result = _assert_nothing_raised_or_warn("assert_queries_match", &block)
+          queries = counter.log_full
+          matched_queries = queries.select do |query, values|
+            values = values.map { |v| v.respond_to?(:quoted) ? v.quoted : v }
+            match === query && bound_values === values
+          end
+
+          if count
+            assert_equal count, matched_queries.size, "#{matched_queries.size} instead of #{count} queries were executed.#{count.log.empty? ? '' : "\nQueries:\n#{counter.log.join("\n")}"}"
+          else
+            assert_operator matched_queries.size, :>=, 1, "1 or more queries expected, but none were executed.#{counter.log.empty? ? '' : "\nQueries:\n#{counter.log.join("\n")}"}"
+          end
+
+          result
+        end
+      end
+
       private
 
       # Rails tests expect a save-point to be created and released. SQL Server does not release