Ernst & Young is creating an independent panel to advise it on how to improve its audits, a nod toward outside oversight as audit quality at the Big Four accounting firms continues to be a major issue.

The three-member panel, which EY’s US partnership announced Wednesday, is intended to provide the firm with an outside perspective on aspects of its operations, culture or strategy that relate to audit quality. The panel will be made up of experts drawn from the groups EY deals with regularly and who rely on its audit work, such as investors, corporate audit clients and regulators.