This research explores how audit committees changed their roles after the Sarbanes-Oxley Act (SOX) in the US. The goal was to see how characteristics of audit committees relate to how they handle auditors. By looking at a group of 2,393 observations, the study found that stronger audit committees ask for more assurance from auditors and are less likely to fire them. Interestingly, when auditors give unfavorable opinions, there is more independence from boards and fewer dismissals. This shows that after SOX, audit committees taking on more responsibilities have boosted auditor independence and overall auditing quality. The results suggest that the quality of audits is tied to how audit committees are set up.