This study examined the impact of audit committee characteristics on earnings management in companies listed on the Palestine Stock Exchange. Employing a quantitative approach, the analysis was based on financial statements, with data processed using the statistical software SPSS. The sample comprised 30 companies listed on the Palestine Stock Exchange for the year 2022, selected through a random stratified sampling method. The findings revealed that the characteristics of the audit committee, as independent variables, had no significant effect on earnings management, though a negative impact of audit committee size on earnings management was observed. Given the lack of significant effects, the study recommends redirecting efforts towards areas beyond audit committee characteristics to enhance earnings management practices. It also suggests that these characteristics, while not significantly influential, are morally significant and should be reassessed, particularly in terms of audit committee size or composition and operational mechanisms, to mitigate any negative impact on earnings management.