The study looked at how having members of the audit committee also serving as auditors can reduce the amount of work needed for audits without affecting quality. They found that this interlocking relationship helps share information between the audit committee and auditors, leading to less effort needed for audits. Interestingly, auditors benefit from this arrangement without passing on the savings to their client companies. The study also showed that the effort-saving effect is stronger when auditors have industry expertise, when they work with the same clients, or when audit committee members have financial knowledge.