The research looked at how audit committees affect auditors' fees in big UK companies. They studied 350 firms over 2005-2006. They wanted to know what makes audit committees more active, if this activity affects auditors' fees, and how it impacts audit and non-audit fees. They found that having more independent non-executive directors on the board boosts audit committee activity. However, having financial experts on the committee didn't seem to make a big difference. They also proved that as audit committees get more active, managers own fewer shares. In short, having independent members on the board can lead to more engaged audit committees, but financial expertise may not be crucial for their effectiveness.