Abstract:

The objective of this research is to study the relationship between audit committee determinants and corporate performance. To do this, we focus on the Tunisian context. Our research sample is made up of 16 banks operating in Tunisia observed over a period of five years (2017-2021). the paper uses a linear regression to investigate the association between the performance of the company and the determinants of audit committee.The results obtained show that the variable relating to the size of the audit committee has a positive influence on financial performance measured by Tobin's Q. On the other hand, the variable relating to the number of meetings held by the audit committee has a negative impact on the financial performance of listed Tunisian companies.