In the study, the makeup of audit committees in companies was examined to see how it relates to the quality of the audits done by specialized audit firms. The researchers looked at factors like the number of non-executive directors on the audit committee, their financial expertise, and how often they meet. The study found that having more non-executive directors on the audit committee is linked to using specialized audit firms in the industry. However, having directors with financial qualifications and meeting more frequently didn't show a significant connection to using specialized audit firms. Moreover, they found that just having an audit committee in place increases the likelihood of using a specialized audit firm.