In this episode, CII General Counsel Jeff Mahoney interviews Lauren Cunningham, the Keith Stanga Professor of Accounting at the University of Tennessee Knoxville and Director of Research for the C. Warren Neel Corporate Governance Center, and Sarah Stein, associate professor and the Deloitte Foundation Faculty Fellow in the department of Accounting and Information Systems at Virginia Tech. Professors Cunningham and Stein are two of the co-authors of a new report, developed with the Center for Audit Quality, entitled  "Audit Committee: The Kitchen Sink of the Board."