Board networks and audit quality

This study investigates how board networks and audit quality of listed firms are associated. Social network theory predicts that organizations benefit from both individual organizational network. However, a socially well-connected is highly likely to be busy thus, tends make lower level monitoring efforts. Accordingly, we expect with boards have greater demand for higher enhance their activities mitigate concerns about busyness the board. Empirical analyses show U.S. firms’ positively associated quality. finding consistent view provides benefits firm this makes contribution literature in areas auditing governance.