<![CDATA[This study examines the determinants of audit quality and the moderating role of audit committee expertise in property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach with panel data regression, the study analyzes 136 firm-year observations selected through purposive sampling. Audit quality is proxied by discretionary accruals, while the independent variables include audit capacity stress, audit fees, audit tenure, auditor switching, leverage, and profitability. The results show that audit capacity stress, leverage, and profitability have a significant negative effect on audit quality, whereas audit tenure has a significant positive effect. In contrast, audit fees and auditor switching do not significantly affect audit quality. Furthermore, moderated regression analysis indicates that audit committee expertise does not moderate the relationship between the independent variables and audit quality, suggesting its role is limited as a potential moderator. This study contributes to the literature by providing empirical evidence on audit quality determinants and highlighting the limited effectiveness of audit committee expertise in strengthening governance mechanisms.]]>
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