The study looked at how the makeup of audit committees in UK companies relates to the likelihood of corporate scandals. They analyzed data from firms investigated by the Financial Reporting Council from 2014 to 2019. The findings showed that longer audit member tenure and more frequent audit committee meetings were linked to a higher chance of corporate scandal. However, having a female chair, more female members, qualified accountants, higher attendance, more shares held, higher remuneration, and longer board tenure did not show a significant relationship with corporate scandals. This suggests that the diversity and structure of audit committees can impact the occurrence of corporate fraud or scandals.