HRMARS - The objective of the study is to examine the relationship between audit committee characteristics (AC size, AC activity, AC independence, AC expertise) on Firm Financial Performance Furthermore, the study also identifies the influence of CEO compensation as a moderating variable on this relationship. It will contribute to the field's literature through providing new evidence on the association between AC with firms' performance and Filling an international gap in previous literatures by selecting CEO Compensation as the moderator variable on the relationship between audit committee characteristics and Firm Financial Performance. Previous studies had never selected such a variable. This option has not been investigated in either developed or developing countries, including Jordan. This study's contribution will enrich and expand the international literature on Corporate Governance Mechanisms and firm performance The sample of the study consists of all the non-financial Jordanian public listed companies on the Amman Stock Exchange (ASE) for the years 2017- 2023. Finally, this study will help managers and policymakers improve their efficiency and protect their firms from failure in such an environment with limited access to external funding and a strong impact of firm performance on overall economic growth and welfare. Regulatory bodies like the Amman Stock Exchange (ASE) financial institution management, as well as academic researchers, are expected to use this study as a guide The data is analyzed using STATA Statistical Software (Version 14.2) after filling the theoretical gap on how audit committee characteristics have unique characteristics that undermine the presence and exposure of Firm Financial Performance sustainability
Ahmad et al. (2026) studied this question.