The Effect of Audit Committee Characteristics on Abnormal Stock Returns

This study investigates the relationship between audit committee characteristics and abnormal stock returns in Iraqi companies listed on the Iraq Stock Exchange. The analysis covered a sample of 18 firms and banks for the period 2014–2023, employing both descriptive and analytical methods based on financial reports and statistical tools such as Excel and SPSS. The findings reveal that audit committee dimensions -independence, financial expertise, size, and meeting frequency - do not exert a statistically significant influence on abnormal returns.