The study looked at how effective audit committees influence companies' decisions to switch auditors to or from industry specialists. They analyzed data on auditor changes, financial information, and audit committee details from 2005 to 2011. The results showed that firms with more auditing experts on their audit committees are more likely to choose industry specialist auditors when switching. Additionally, companies are more likely to switch from non-specialist to specialist auditors if the audit committee chair has been in their position for a longer time. This research sheds light on how audit committee characteristics can impact auditor switches involving industry specialists.