<![CDATA[This study aims to examine the effect of audit committee independence and external audit quality on earnings quality, with financial statement publication speed as both a direct variable and a moderating variable. Earnings quality is measured using discretionary accruals via the Modified Jones Model. Using a quantitative causal design and purposive sampling, 15 mining companies listed on the Indonesia Stock Exchange during 2021–2025 were selected, yielding 75 observation data points. Data were analyzed using panel data regression with the Random Effect Model (REM) and Moderated Regression Analysis (MRA) in EViews. The empirical findings show that audit committee independence and external audit quality do not have a significant direct impact on earnings quality, indicating that internal governance structures and audit firm reputation often operate merely as regulatory compliance. Conversely, publication speed positively and significantly affects earnings quality, supporting signaling theory that timely financial reporting conveys transparent operational information. Furthermore, publication speed does not moderate the impact of audit committee independence on earnings quality, but it significantly weakens the relationship between external audit quality and earnings quality. This indicates that excessive time-budget pressure arising from accelerated publication deadlines compromises audit thoroughness, thereby diminishing audit quality effectiveness in curbing earnings management.]]>
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