Redefining Perceived Boundaries: Insights into the Audit Committee’s Evolving Responsibilities

We would like to sincerely thank the many audit committee members who agreed to participate in this research. We thank Jeanette Franzel, Phillip Austin, and several professionals at the governance centers for BDO, KPMG, and PwC for their guidance. We also thank Sabrina Salomé for her helpful research assistance. This study benefited from valuable comments received from Yves Gendron (editor); two anonymous reviewers; Christie Hayne; Christina Seymour; workshop participants at Virginia Tech, University of Arkansas, and The University of Tennessee Management Pathways series; Ph.D. seminar participants at the University of Illinois; and attendees at the 2024 American Accounting Association Auditing Section Midyear Meeting and the 2023 University of Virginia Conference on Qualitative Research in Accounting. This research project benefitted from a grant obtained from the Center for Audit Quality (CAQ) Research Advisory Board. Sarah E. Stein also acknowledges financial support from the Deloitte Foundation Faculty Fellowship.

The views expressed in this article and its content are those of the authors alone and not those of the CAQ.

Lauren M. Cunningham, The University of Tennessee, Haslam College of Business, Department of Accounting and Information Management, Knoxville, TN, USA; Sarah E. Stein and Kimberly Walker, Virginia Tech, Pamplin College of Business, Department of Accounting and Information Systems, Blacksburg, VA, USA; Karneisha Wolfe, University of Illinois Urbana-Champaign, Gies College of Business, Department of Accountancy, Champaign, IL, USA.

Editor’s note: Accepted by Yves Gendron, under the Senior Editorship of Kathryn Kadous.