Audit committee characterization: Its role in enhancing financial statement quality. International Journal of Accounting Research (IJAR), [S. l.], v. 10, n. 1, p. 29–33, 2025. DOI: 10.65453/ijar.v10i1.1274. Disponível em: https://j.arabianjbmr.com/index.php/ijar/article/view/1274. Acesso em: 1 nov. 2026.