has been published in the International Journal of Disclosure and Governance, issued by the international publishing house Springer Nature. The journal has an Impact Factor of 2.4 and is ranked Q2 in the Scopus database.

The study was conducted by Dr. Muaz Abu Alia and Dr. Alaa Al-Din Dweikat, in collaboration with undergraduate Accounting students Karam Shaar, Aseel Najjar, and Lana Abu Rida, in an experience that reflects the success of collaboration between faculty members and students in producing high-quality research.

This achievement highlights the commitment of An-Najah National University and the Faculty of Business and Communication to developing students’ research skills and enabling them to actively engage in scientific research and international publication, thereby preparing graduates with strong academic and professional competencies capable of competing regionally and internationally.

The study examines the impact of audit committee characteristics on the disclosure of Key Audit Matters (KAMs), using data covering nine stock exchanges across eight Arab countries in the Middle East during the period 2018–2022. The findings indicate that the financial expertise and independence of the audit committee, as well as the frequency of its meetings, significantly reduce the number of key audit matters disclosed, reflecting higher effectiveness in oversight and governance. In contrast, committee size showed no significant effect, while gender diversity was positively associated with the number of disclosed audit matters, suggesting that diversity may enhance the transparency of the auditor’s report.

The study is considered among the first to provide comprehensive regional evidence linking audit committee characteristics with auditors’ reporting outcomes in Arab capital markets. It also contributes to accounting literature by demonstrating that audit reports represent a tangible reflection of the effectiveness of corporate governance. The findings offer important practical implications for regulators and boards of directors in strengthening audit committee structures and improving disclosure and auditing quality in emerging markets.

The article can be accessed through the following link:
https://doi.org/10.1057/s41310-026-00353-3