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Board committees’ characteristics, external audit quality, and earnings management: Evidence from GCC countries
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Ayad Jumaah Khalaf 
, Mustafa Abdulqader Suwaid, Ibrahem Majid Ibrahem, Abdullah Mohammed Sadaa , Omar Shafeeq Abdulwahhab, Anmar Sabti Mohammed Ghazi Alshugairy
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
The research examined the influence of board committee attributes, audit committee (AC) and risk management committee (RMC), and external audit quality (EAQ) on earnings management. It also investigated the moderating influence of EAQ. The research used a sample of 61 banks registered in the Gulf Cooperation Council (GCC) nations (Qatar, the UAE, Kuwait, Saudi Arabia, Bahrain, and Oman) spanning the years 2010 to 2020. The findings indicated that certain attributes of ACs and RMCs significantly enhanced earnings quality. Moreover, the calibre of external audit serves as an ancillary mechanism to the function of board committees in enhancing the transparency and integrity of financial reporting. Hence, this study offers clear theoretical insights by establishing a comprehensive framework that combines internal and external corporate governance methods to improve earnings quality. This study also offers valuable insights for decision-makers and regulators in the GCC regarding the development of legislation and regulations for board committee formation and the enforcement of stricter standards for external auditing quality.
Keywords: Earnings Management, Audit Committee, Risk Management Committee, External Audit Quality
Authors’ individual contributions: Conceptualization—A.J.K. and A.M.S.; Methodology—A.J.K. and A.M.S.; Software—M.A.S.; Validation—A.M.S.; Formal Analysis—A.M.S.; Investigation—A.J.K. and A.S.M.G.A.; Resources—O.S.A.; Writing—Original Draft—M.A.S. and I.M.I.; Writing—Review & Editing—M.A.S. and I.M.I.; Supervision—I.M.I. and A.M.S.; Project Administration—A.M.S., O.S.A., and A.S.M.G.A.; Funding Acquisition—A.J.K., M.A.S., I.M.I., A.M.S., O.S.A., and A.S.M.G.A.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: G3, H26, M40, M41
Received: 26.09.2025
Revised: 27.01.2026; 26.02.2026; 07.04.2026
Accepted: 16.04.2026
Published online: 20.04.2026
How to cite this paper: Khalaf, A. J., Suwaid, M. A., Ibrahem, I. M., Sadaa, A. M., Abdulwahhab, O. S., & Alshugairy, A. S. M. G. (2026). Board committees’ characteristics, external audit quality, and earnings management: Evidence from GCC countries. Corporate Board: Role, Duties and Composition, 22(2), 39–50. https://doi.org/10.22495/cbv22i2art3
