The motivation of this paper is to resolve the contradictory study findings. In addition, there
may be numerous researches with unreliable results that are subject to variations in time
period, sample size, and setting of the research. Therefore, diverse studies may reach various
conclusions about a position of individual studies. A narrative literature review will illustrate
these as obviously inconsistent results and call for additional studies, which may also generate
inconsistent results and additional cloud the issue. Accordingly, this paper examines the
associations between the characteristics of the audit committee and substitutes of the audit
quality on attenuating the earnings management (García-Meca and Sánchez-Ballesta 2009;
Lin and Hwang 2010; Cohen et al., 2008; Krishnan and Visvanathan, 2008; Dutillieux and
Willekens, 2009).