We study the relation between audit committee accounting expertise, analyst following, and market liquidity. Our main results indicate that analyst following increases subsequent to the appointment of an accounting expert to the audit committee. We also provide evidence that accrual quality, as...

Decision aids (DAs) are designed to assist and improve decision-making processes, and they have been incorporated into many professions, such as auditing, law and medicine. Yet, research findings regarding how DAs impact judgments and decisions has been somewhat mixed, often indicating a...