Abstract: The paper examines which income smoothing perspective (deceptive or informative) is more prevalent by focusing at four audit committee attributes namely audit committee size, the number of audit committee meeting, the proportion of non-executive, and the proportion of independent audit committee members. Using a sample comprises 604 public listed firms in Malaysia during the year 2008 to 2014, this study finds that firms with strong audit committee, which have large audit committee, more frequent meeting and high proportion of independent directors are associated with low extent of income smoothing.