This study aims to examine the relationship between the audit committee and earnings quality and the role of the external auditor as a moderator in Gulf countries. By using multiple regression model, the results of this study show a significant positive relationship between earnings quality and independent variables which are (i.e. audit committee independence and external auditor quality). The findings of this empirical investigation may be useful to policymakers, regulators, and others in GCC countries. However, it could aid in the research of other emerging capital markets in the region by providing a better understanding of the critical roles of audit committee independence, frequency of meetings, size, and representation of female members in the one side and external auditor characteristics such as quality on the other.