# Professor April Klein's joint research on the impact of audit committee regulations is featured

1 Faculty News November 6, 2017 ![Accounting Today logo](/sites/default/files/styles/246w/public/assets/images/con_031523.jpg?itok=V3dvpC9R)>

Excerpt from [Accounting Today](https://www.accountingtoday.com/news/research-questions-value-of-sec-and-sarbanes-oxley-independent-audit-committee-member-requirement) -- "Overall, our findings are consistent with the view that mandating a fully independent audit committee with at least three outside directors is not, on average, value enhancing…Assess\[ing\] changes in financial reporting quality…we find no evidence that \[the rule\] produced tangible benefits to shareholders."

[Read more](https://www.accountingtoday.com/news/research-questions-value-of-sec-and-sarbanes-oxley-independent-audit-committee-member-requirement)