Abstract
In Taiwan's audit market, two individual auditors are required to sign their names on the audit report, and each auditor is engaged by multiple clients. Therefore, there exists a network filled with common signing auditor ties in the audit market. The nodes, representing individual firms, and the linkages, representing the common signing auditor between firms, form a common signing auditor network. The purposes of this study is to examine the impact of the centrality of the audit market of the c...