Abstract: Objective: This study seeks to examine the impact of audit committee (AC) characteristics, including independence, size, meeting frequency, gender representation, and members’ financial and academic expertise on the level of corporate social responsibility disclosure (CSRD) among companies listed on the Amman and Palestine Stock Exchanges. In addition, it investigates the moderating role of external audit quality (AQ) on these relationships. Methodology: A quantitative approach was employed using 820 firm-year observations covering the period 2018– 2022. The analysis relied on multiple linear regression, incorporating fixed effects for firms, years, and industries. Findings: The results demonstrate that AC independence, size, and female representation have a positive and significant influence on CSRD. In contrast, members’ qualifications exhibit a negative effect, while the frequency of committee meetings does not show an impact. Importantly, the findings highlight that external AQ plays a crucial role in reinforcing the effectiveness of ACs in enhancing CSRD. Conclusions: The study underscores the complementary role of internal and external governance mechanisms in fostering transparency. ACs are shown to be central actors in advancing CSRD; however, their effectiveness depends on specific structural and qualitative features of the committee, as well as on the AQ. Recommendations: The study offers multidimensional insights for regulators, firms, and practitioners. It encourage leveraging the findings to improve governance structures and disclosure practices, thereby advancing the overall quality of corporate accountability in Jordan and Palestine

Title

An-Najah University Journal for Research-B (Humanities)

Publisher

جامعة النجاح

Publisher Country

Palestine

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

--

Year

--

Pages

--