2026-04-27T19:49:42Zhttps://uvadoc.uva.es/oai/request

oai:uvadoc.uva.es:10324/825892026-02-05T20:00:43Zcom_10324_1147com_10324_931com_10324_894col_10324_1266

García Cobo, Ruth Zarza Herranza, César López Iturriaga, Félix Javier 2026 Producción Científica This study investigates the association between audit committee member networks and audit fees in a sample of 225 publicly traded firms from eight European countries between 2005 and 2020. Using social network analysis, we find that director interconnections—established through overlapping board memberships—are associated with audit fees. Our findings reveal an extensive, yet fragmented director network, where higher centrality positions correlate with increased audit fees. This suggests that director connections strengthen the demand for audit effort, leading to higher audit fees. Furthermore, we show that director centrality moderates the positive relationship between firm complexity, financial risk, and board independence with audit fees. application/pdf https://uvadoc.uva.es/handle/10324/82589 eng Wiley Comité de auditoría Redes sociales corporativas Calidad de la auditoría 5303 Contabilidad Económica 5310.91 Economía Internacional: Área Europea economía Audit Committee Networks and Audit Fees: A European Analysis info:eu-repo/semantics/article TEXT UVaDOC. Repositorio Documental de la Universidad de Valladolid Hispana