The researchers looked at the audit committees of consumer goods companies in Nigeria to see how they affect audit fees. They found that having a larger audit committee, holding more meetings, having diverse members (including women), and having members who own shares all lead to higher audit fees. To help prevent fraud and unethical practices, it's suggested that companies should increase their audit committee size to 5-7 members, hold 4-6 meetings, have up to 3 women on the committee, and include 2-3 members who own shares. This way, companies can better monitor their financial reporting and internal controls.