The ineffectiveness of corporate board of directors in discharging their responsibilities coupled with the escalation in financial scandals throughout the world has elevated a countless criticism about the Financial Reporting Quality. Owing to this, The Iraqi Securities Commission has emphasized the internalization of corporate governance culture, with a focus on responsibility and openness. This study examines the influence of Audit Committee characteristics on financial reporting quality in Iraqi firms. Data were collected using a questionnaire and personally administered at random to collect the data from 125 respondents in the study area. For analysis purpose, Partial Least Squared Structural Equation Model (Smart PLS-3.0) was used and the results show that audit committee size, audit committee independence and audit committee expertise positively and significantly relates to financial reporting quality. The results of this research have contributed significantly to the body of existing literature, provided a guide to managers and p