This study examines the effect of audit committee connectedness through director networks on financial reporting …, firms with well-connected audit committees are less likely to misstate annual financial statements. In addition, our study … demonstrates that audit committee connectedness through director networks moderates the negative effect of board interlocks to …

reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003 …’s Prospector strategy is more likely to be involved in financial reporting irregularities and generally requires greater audit … beyond the individual measures of client complexity or risk used in traditional audit fee models. We contribute to the …

reporting irregularities and the level of audit effort. We use the organizational strategy theory of Miles and Snow (1978, 2003 …’s Prospector strategy is more likely to be involved in financial reporting irregularities and generally requires greater audit … beyond the individual measures of client complexity or risk used in traditional audit fee models. We contribute to the …