The Influence of Audit Committee Characteristics on Financial Reporting Accuracy and Integrity

Abstract

The integrity of financial reporting represents a cornerstone of capital market
efficiency and investor confidence. Within corporate governance structures, audit committees bear primary responsibility for overseeing financial reporting
processes and ensuring the accuracy of disclosed information. While extant literature has established correlations between certain audit committee attributes
and financial reporting outcomes, the underlying mechanisms and complex interactions remain inadequately understood. Traditional approaches have predominantly employed linear models examining isolated characteristics such as
committee size, meeting frequency, and financial expertise, often yielding inconsistent findings across studies. This research addresses these limitations by
introducing a multidimensional analytical framework that captures the dynamic
interplay between audit committee characteristics and their collective impact on
financial reporting quality