In a joint commentary based on their study, SMU Assistant Professor of Accounting Yuanto Kusnadi, Associate Professor of Accounting Leong Kwong Sin, Associate Professor of Accounting Themin Suwardy and Associate Professor of Accounting Wang Jiwei reinforce the importance of diversity in the skills-mix of an audit committee. They added that their study supports the recently revised Singapore Code of Corporate Governance in requiring audit committee members to have some form of accounting expertise. However, financial reporting quality is higher when accounting expertise is combined with finance and/or supervisory expertise, either in the same person or by other members of the audit committee.