"This study investigates the influence of auditor networks in China on the tendency towards audit opinion shopping, a practice where firms seek favorable audit opinions through questionable means. Utilizing Social Network Theory, the research focuses on the centrality of auditors within cooperative networks and its correlation with opinion shopping inclination. Central to this analysis are the structural attributes of network connections, including degree, closeness, and betweenness, and how these influence auditors' decisions.

The study finds that auditors centrally located within their networks are less likely to engage in opinion shopping, attributed to broad access to client resources and increased reputational risks. Furthermore, the external environment, e.g., the level of marketization and the information environment, and individual auditor characteristics, such as stress levels and personal affiliations, significantly moderate this relationship. The research also highlights the impact of the audit firm's size and organizational structure on the propensity for opinion shopping. Additional analyses explore the roles of network size and density, demonstrating that denser networks enhance professional standards and accountability, thus reducing opinion shopping. The findings contribute to auditing literature by elucidating the nuanced role of auditor networks in China's unique co-signing audit system, offering insights for developing more effective auditing policies to enhance audit quality and integrity."