RT info:eu-repo/semantics/article
T1 Audit Committee Networks and Audit Fees: A European Analysis
A1 García Cobo, Ruth
A1 Zarza Herranza, César
A1 López Iturriaga, Félix Javier
K1 Comité de auditoría
K1 Redes sociales corporativas
K1 Calidad de la auditoría
K1 Comité de auditoría
K1 Honorarios de auditoría
K1 Auditoría
K1 Consejo de administración
K1 Centralidad
K1 Europa
K1 Análisis de redes sociales
K1 5303 Contabilidad Económica
K1 5310.91 Economía Internacional: Área Europea
K1 economía
AB 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.
PB Wiley
SN 0810-5391
YR 2026
FD 2026
LK https://uvadoc.uva.es/handle/10324/82589
UL https://uvadoc.uva.es/handle/10324/82589
LA eng
NO Accounting & Finance, enero 2026, vol. 66, n. 1, (in press)
NO Producción Científica
DS UVaDOC
RD 05-feb-2026