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PurposeAimDesign/Methodology/ApproachMain findingsPractical implicationsNovelty/ContributionThe present study examines the impact of corporate governance attributes on audit quality in the context of an emerging market, India. The study is based on data from 100 non-financial firms listed on the Bombay Stock Exchange randomly selected from the list of BSE 500 firms on 31 March 2021 for 2017–2021.To measure audit quality using two input-based measures – audit fee and audit firm size (Big-4 or non-Big-4).This study uses logistic regression and panel data regression models to investigate the impact of corporate governance variables on audit quality after controlling for some firm-specific variables. Furthermore, a generalised estimating equation model is used to check the robustness of the logistic regression model results.The results indicate that board independence, board gender diversity, multiple directorships, and audit committee independence positively correlate with audit quality. However, the board size, role duality, and promoter shareholding are negatively associated with the audit quality. Further, the quantile regression results indicate heterogeneous impacts of role duality and promoters’ shareholding on audit quality.First, firms with the concentration of power in the hands of promoters directly or indirectly may engage Big-4 auditors to enhance AQ. Second, policymakers should take appropriate steps to enhance the gender quota as per international norms to improve the quality of financial reporting. Third, firms' should capitalise on the enhanced advisory capability of the directors having exposure and association with other companies.The study enriches the existing literature by providing empirical evidence from an emerging nation characterised by the dominance of promoters’ shareholding, busy boards, and role duality. [ABSTRACT FROM AUTHOR]