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This paper examines the impact of audit committee characteristics on the performance of Saudi listed banks. Data are collected from the annual reports of Saudi listed banks from 2010 to 2018. To test hypotheses, this study applies the random effects model as the main method of analysis, while the ordinary least square (OLS), the feasible generalized least squares (FGLS), and the panel-corrected standard errors (PCSE) methods are used for robustness check and additional analysis. The empirical results indicate a significant positive effect of audit committee independence on all measures of bank performance (ROA, ROE, Tobin’s Q). The empirical results of this study also provide important implications for regulatory bodies and market participants in Saudi Arabia and developing countries to understand the actual role of different attributes of the audit committees on firm performance.

Current study review extant empirical researches on the relationship between CG and EQ. However, the scope of the reviewed studies was shown to vary, most studies on CG and EQ are specific in focus, with different studies focusing on specific aspects or measures of CG. This study evaluates the role of emerging policies and the effectiveness of corporate governance mechanisms on earning quality within a conceptual framework for the Gulf cooperation council. This study concludes that the majority of companies with big board size, higher board independence, and more frequent meetings have improved EQ. Also, the result indicates companies with big audit committee size, a larger number of independent directors, more audit committee meetings and more experts tend to have an increase in EQ. Finally, this review emerged as a framework suitable for assessing the level of EQ disclosed and the relationship between CG and EQ base on GCC policies.