This literature review evaluates 146 empirical research studies on audit committees (AC) composition and resources which focus on the period after the Sarbanes Oxley Act (SOX). I will briefly introduce the theoretical, normative and empirical AC framework that comprises an adequate structure of...

This research contributes to the literature on the relationship between board social ties and the complexity of institutional environments. It remains unclear what reactions a firm needs to take in response to the complexity of interconnected changes in multiple institutional dimensions. We seek...