Audit Committees and COVID-19-Related Disclosure Tone: Evidence from Oman

In this study, we content analyzed chairman’s statements to measure the tone of COVID-19-related disclosure in Omani listed firms for year ending 2020. We also examined whether audit committee (AC) characteristics influence tone. After controlling corporate board and firm characteristics, our regression analysis showed that two AC (gender diversity overlapped directors) positively affect good news information negatively bad information. It size affects No evidence was found independence, meeting frequency, multi-directorships, financial expertise have an impact on disclosures. Our paper contributes growing literature by being first study examine influenced during COVID-19 pandemic. results indicate investors regulatory bodies should take into account determining