This study investigates the influence of governance factors on the quality of disclosure in financial reporting, focusing on the characteristics of boards, audit committees, and external auditors. Using a sample of [insert sample size or type of companies], the research employs quantitative analysis to examine the relationships between governance variables and disclosure quality. Findings suggest that certain board characteristics, such as independence and expertise, as well as audit committee characteristics, such as size and independence, significantly impact disclosure quality. Moreover, the involvement of external auditors in the audit process also emerges as a critical factor influencing the transparency and completeness of financial disclosures. These insights contribute to our understanding of the mechanisms through which governance structures influence disclosure practices in corporate financial reporting.

Governance factors, Board characteristics, Audit committee characteristics

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