Enhancing Financial Reporting Quality: The Critical Role of Audit Committees

This study examines the impact of audit committee characteristics—including independence, financial expertise, meeting frequency, and size—on financial reporting quality in large enterprises. Using a panel data approach and regression analysis on a sample of publicly listed companies, this research provides empirical evidence that stronger audit committee structures significantly enhance financial transparency and mitigate earnings management practices.. The study concludes with practical recommendations for policymakers, regulatory bodies, and corporate leaders to strengthen audit committee functions as a means to enhance financial reporting quality.