This study looked at how certain aspects of audit committees in UK companies affect the amount of information they share in their financial reports. They focused on audit committee size, how financially knowledgeable the members were, and how much stock they owned. The researchers found that audit committee members owning more stock were linked to less information shared in reports. On the other hand, committees with financially savvy members tended to disclose more in their reports. However, the size of the audit committee didn't seem to have a noticeable impact on the level of disclosure. These findings suggest that the characteristics of an audit committee can influence how well they oversee financial reporting, which is important for making guidelines to protect shareholders.