Audit Committee Oversight and Bank Financial Reporting Quality
Examining #us #bank holding companies, this research analyzes how #audit committee oversight influences financial reporting quality. Leveraging Section 165 h of the Dodd–Frank Act, which mandates separate #audit and #risk committees for large bank holding firms, the study employs a difference‑in‑differences approach. The separation leads to enhanced reporting quality due to improved audit committee focus stemming from reduced task complexity post‑Section 165 h.