ISSN: 2222-6990
Open access
This study examined the effects of audit quality in the relationship between audit committee effectiveness and board characteristics on voluntary disclosure quality in (MENA) countries. Therefore, the main objectives of the study are one, to determine the relationship between audit committee effectiveness and board characteristics on voluntary disclosure quality in (MENA) countries. Two, to determine the moderating (interaction) effect of audit quality on the relationship between audit committee effectiveness and board characteristics on voluntary disclosure quality in (MENA) countries. Furthermore, to achieve these objectives, the study obtained data from listed firms on Amman Stock Exchange, Egypt Stock Exchange and Saudi Arabia Stock Exchange from 2013-2022 during which 128 firms were scrutinized, culminating in a total of 1280 observations. The results revealed that there is a significant positive relationship between audit committee effectiveness and board characteristics on voluntary disclosure quality. The audit quality is also expected to enhance the audit committee and board characteristics on voluntarily disclosure quality, The study presents useful insights to regulators, practitioners, and investors with new empirical evidence on audit quality, audit committee effectiveness, board characteristic and voluntary disclosure quality from the perspective of non-financial companies. Finally, the study has implications for captains of industries to devise the most effective and efficient means of managing companies in the Middle East and North Africa (MENA).
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