S U M M A R YCrustal structure across the India-Asia collision zone (Tidding Suture) in the northeast Himalaya bounded by the Eastern Himalayan Syntaxis (EHS) is investigated using the P-wave receiver function (RF) method. The analysed data included three-component waveforms of teleseismic earthquakes recorded by a linear array of 11 broad-band seismic stations. The RFs and inverted shear wave velocity models reveal azimuthally varying crustal structure. The RFs for earthquakes from the northeast back azimuths are conspicuous by absence of P-to-S converted phase at the Moho discontinuity. Inverted velocity model ascribe this to absence of the typical step velocity jump at the Moho in a narrow section of the EHS bordering the indenting Indian Plate and pierced by travelling waves. In contrast, teleseismic waves arriving from southeast back azimuth sample different litho-tectonic blocks of the Himalayan collision zone and inverted models show northeast dipping Moho across the Tidding Suture. Compared to an overall thickness of >70 km in the northwest and central Himalaya, the crust across the Tidding Suture is only about 55 km thick. This is attributed to a slower rate of convergence in this part of the collision zone. The Moho structure beneath Indian Plate and southeastern Tibetan Plateau reveal opposite dip directions with their colliding margin placed just east of the Walong Thrust. The inverted shear wave velocity models show evidence of intracrustal low-velocity layer whose strength varies across the Tidding Suture. The magnitude of velocity reduction beneath Lohit Plutonic Complex (Trans Himalaya) favour partial melt as a possible mechanism whereas south of the Tidding Suture, where velocity reduction is comparatively less, fluids generated by dehydration reactions appear to be the source for velocity reduction.

Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is also to establish, if any, research gaps in the area of audit quality and to recommend any for potential research.  Approach/Methodology/Design: The methodology of this study is a review of literature on audit committee characteristics and audit quality. A number of research articles were analyzed. Findings: The results of this review of literature revealed that audit committee size, audit committee meeting, and audit committee financial expertise have main effects on  the audit quality in the public and private sectors. Practical Implications: This review article gives an opportunity to auditors, management of audit offices and other stakeholders to better understand the pillars of audit quality, factors, and framework to reinforce the quality of the financial statements. This literature review contributes to better understanding of the role of the audit committee in financial statements. It provides researchers in the field with insights and new perspectives. Originality/value: The paper identifies certain gaps and highlights the effect of effective audit committee on regulating and improving the finance department of any institution. The study also contributes to the operating organization of knowledge on the audit quality, dimensions of audit quality, and governing frameworks. It emphasizes the audit committee’s effectiveness and also presents an opportunity to both researchers and the finance sector for potential future research.

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