Abstract:By using 2007—2011 A share listed non financial insurance industry as a sample, we divide the political connections into different types of independent directors political connections and other executives political connections according to the types of executives and find the different role of corporate governance between the independent directors and the other executives from the perspective of political connections and the audit contract. We show that companies with independent director political connections tend to choose high quality audit services, and companies with other executive political connections tend to choose low quality audit services. We also show that companies with other executive political connections tend to choose a lower quality audit services but pay relatively higher audit fees, and do not pay significantly higher than the companies with independent director political connections. Therefore, the study indicates that independent directors tend to use “supporting hand” of political connections to play a role in corporate governance while other executives tend to use the “grabbing hand”.