Audit committees play a crucial role in overseeing management decisions within companies. A study focused on Egyptian firms found that the size, expertise, and gender diversity of audit committees can impact how earnings are managed. Specifically, larger and more expert audit committees, as well as those with gender diversity, were associated with lower levels of earnings management. However, the independence of the audit committee was linked to higher levels of earnings management. This research suggests ways for regulatory authorities in Egypt to enhance internal governance systems, especially regarding audit committees.