{'fraction_non_alphanumeric': 0.021560574948665298, 'fraction_numerical': 0.01026694045174538, 'mean_word_length': 5.170886075949367, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
The Audit Committee Chair's Abilities: Beyond Financial Expertise

The audit committee chair can play a key role in the success of audit committee outcomes. The role of the chair is different than that of the other audit committee members. However, most of the research on audit committees does not distinguish the role of the chair from that of the other committee members. Moreover, research does not give any insight into the necessary abilities to fulfill this role. Our study investigates the audit committee chair's abilities. Based on 27 interviews, we find that the chair manages multiple relationships and possesses well&#8208;developed leadership abilities that go beyond financial expertise, such as various types of communication skills. Our research sheds light on the unique role of the audit committee chair. It also provides useful insights to corporate boards and policy&#8208;makers to help them identify the audit committee chair with the right abilities.