This research looked at bank audit committees to see if members who used to work for the auditing firm help their former employers get more work. They studied big banks in the S&P Composite 1500. The study found that when the head of the audit committee used to work for the audit firm, the bank paid less for audits and spent more on other services from that firm. This was more noticeable in banks that did more fiddling with their earnings. The results suggest that having ex-auditors from the auditing firm in important roles at the bank leads to lower audit fees and more spending on non-audit services from the audit firm.