Does the expertise of the audit committee chairperson moderate the association between audit committee attributes and firm performance?

The current research aims to examine how audit committee (AC) attributes affect firm performance in the finance sector. Its main goal is determine if chairperson’s (ACC) experience has a moderating effect on relationship between AC and financial firm’s performance. directors who have sufficient are valued as intellectual resources by companies for which they make decisions (Beasley, 1996). In addition, Turley Zaman (2007) found that individual power substantial This study used data from 44 sector listed Saudi Stock Exchange 2015 2019, totalling 195 firm-year observations. Pearson correlation coefficient multiple linear regressions were employed. According study’s results, independence significant impact of companies. However, chairman’s expertise (ACCEXP) had no association On contrary, findings indicate ACCEXP meetings, size