...Ruth García-Cobo; César Zarza Herranz; Felix J. Lopez-Iturriaga Purpose This study investigates how audit committee members' positions in interorganizational social networks affect external auditors' judgments and the resulting audit opinion. Design/methodology/approach Drawing on signalling...

...Catarina Cepêda; Albertina Paula Monteiro; Cristina Aibar-Guzmán Purpose This study aims to examine the relationship between six specific Audit Committee (AC) features (size, independence, gender diversity, financial expertise, meeting frequency and tenure) and the degree of Environmental, Social...