In the research, they looked at how the groups overseeing audits in failing UK companies affect auditors' decisions on financial health warnings. They found that when audit committees had more independent directors and financial experts, auditors were more likely to issue warnings before a company failed. Also, when auditors provided non-audit services (NAS), having a more independent and financially knowledgeable audit committee lessened the chance of these services leading to bad financial health warnings. The study backs up worries from regulators that having an independent and knowledgeable audit committee can help improve the quality of financial health warnings given by auditors to troubled companies in the UK.