The Effects of the Audit Committee Independence and Expertise on Firms' Value, an Empirical Study on Palestine Empirical Study on Palestine

This study examined the influence of characteristics audit committee on Palestinian firms’ value. The research explores precisely effect Audit Committee characteristics’ efficiency, namely, independence, expertise, evaluating relationship among dependent and independent variables. Secondary data collected from a list companies were registered in Palestine Stock Exchange 2011 to 2018. Individual variables considered are independence & expertise committee, whereas ROA is employed as variable an indicator firm’s results showed that Committee’s substantially positive with ROA. concluded committee’s enhancing firm performance. implications this study’s findings can be used by decisions policymakers, management, other stockholders’ interests create reliable ties between agents principals.