The research was published in the journal Business Strategy & Development, which has an Impact Factor of 4.2 and is ranked in the first quartile (Q1) in the Scopus database.

The study examined the impact of audit committee effectiveness—in terms of independence, size, gender diversity, number of meetings, and financial expertise—on the level of corporate social responsibility (CSR) disclosure in developing countries. It also investigated the role of external audit quality in strengthening this relationship.

This research is distinguished as the first study to explore the moderating effect of external audit quality on the relationship between audit committees and CSR disclosure across all sectors in developing countries, while considering a broad set of characteristics influencing the effectiveness of audit committees.

The study analyzed data from non-financial companies listed on the Amman Stock Exchange during the period (2017–2023). The findings revealed that audit committee size and gender diversity contribute to enhancing the level of CSR disclosure, while high audit quality strengthens the positive impact of audit committees on such disclosure, reflecting the integration of internal and external governance mechanisms in supporting institutional transparency in developing countries.

The results also indicated that companies’ reliance on internal governance mechanisms to enhance non-financial transparency has increased following the COVID-19 pandemic.

The study provides practical recommendations for regulators, companies, and investors to enhance the credibility of non-financial reporting in emerging markets, emphasizing the importance of good governance as a fundamental pillar for sustainable development.

The research can be accessed through the following link:

https://onlinelibrary.wiley.com/doi/10.1002/bsd2.70283