Governing Transparency: How Audit Committees and Audit Quality Shape Corporate Social Responsibility Disclosure in Developing Countries

ABSTRACT This study examines whether audit committee (AC) effectiveness, captured by independence, size, gender diversity, meeting frequency, and financial qualification, influences corporate social responsibility disclosure (CSRD), and whether audit quality (AQ) moderates this link in an emerging market. Using 1043 firm‐year observations from 149 non‐financial firms listed on the Amman Stock Exchange (ASE) during 2017–2023, we find that AC size and gender diversity are positively associated with CSRD, highlighting the importance of inclusive and diverse governance structures. High‐quality auditors strengthen the influence of AC independence and size, suggesting that internal and external monitoring mechanisms operate in a complementary manner. Post‐COVID‐19, firms appear to rely more on internal governance to buffer uncertainty, reinforcing the strategic role of ACs during crises. These findings offer practical insights for regulators, nomination committees, and investors: strengthening AC composition, particularly in size, gender inclusion, and independence, alongside securing high AQ can function as a dual assurance mechanism to promote credible and consistent CSR reporting in emerging markets.