This study explores the relationship between audit committee (AC) effectiveness and the extent of voluntary disclosure (VD) among non-financial firms listed on the Palestine Exchange during the period 2009–2021. Grounded in the premise that robust internal governance mechanisms are essential for enhancing transparency, the analysis examines whether efficient audit committees contribute to more comprehensive disclosure practices. Employing panel regression models to account for firm-level heterogeneity, the findings reveal a positive and statistically significant link between AC effectiveness and voluntary disclosure. Firms with well-functioning and active audit committees are shown to provide greater amounts of non-mandatory information to stakeholders. The results for the control variables further demonstrate that firm size and growth opportunities positively influence disclosure, while leverage and profitability do not appear to exert any meaningful effect. Collectively, these outcomes highlight the pivotal role of audit committees in strengthening reporting transparency. They also suggest that improving internal governance structures can serve as a practical mechanism for reducing information asymmetry and bolstering investor trust, particularly in emerging markets such as Palestine, where institutional frameworks are still developing.

Title

Artificial Intelligence-Driven Triple Helix Innovation

Publisher

Springer

Publisher Country

United Kingdom

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

--

Year

2026

Pages

--