Purpose: This study aims to study and examine the association between audit committee effectiveness (ACE) and earnings management (EM) practice in Egypt and it aims to examine whether this association is affected by audit quality (AQ) as a moderator variable.
Design/methodology: a sample of the study includes 360 firm – year observations for the period 2018 – 2022 for firms listed in the Egyptian Stock Exchange (EGX). Multivariate regression models are used to test the study's hypotheses.
Findings: The results show the ACE is negatively associated with the level of performance- adjusted discretionary accruals (PADA) (as proxy for EM practice) and indicate the audit firm size (as proxy AQ) does not have any effect on this relationship. In addition, the main results of the study are robust to alternate measure of ACE and the findings support the main results indicating there is a negative and significant association between AC characteristics (independence, the financial expertise and frequent meetings) and the EM practices while the size of committee is not associated with EM practice 
Practical implications: The results of this study provide an important guideline for stakeholders toward the role of AC characteristics in reducing the EM practices which in turn will help them to make appropriate decisions Moreover, the regulators need to concern with improving AQ in Egypt to constrain these opportunistic practices of the management.
Originality: This study assures the ACE can mitigate EM practices, determine which attributes of AC are most beneficial for assessing the ACE in listed companies in the EGX and indicate the joint effect of AQ and ACE promotes greater transparency in financial reporting