Evaluating the Effect of Audit Committee Characteristics on the Quality of External Audit Reviews

Posted: Mar 17, 2007

• Jade Martin
• Eli Zimmerman
• Sophie Chandler

Abstract

The relationship between audit committee characteristics and external audit quality represents a critical intersection of corporate governance and financial oversight that has garnered significant attention in accounting literature. Traditional approaches to this research domain have predominantly employed linear statistical models and manual content analysis, which inherently limit the capacity to capture the complex, multi-dimensional nature of committee dynamics and their nuanced influence on audit processes. This research introduces a paradigm shift by applying computational techniques from quantum computing and natural language processing to re-examine this established relationship through a novel analytical lens.