Beschreibung:
The study aims to identify the effect of the CEO and audit committee characteristics on financial performance. To achieve the study's goal, panel data was adopted for 43 private Iraqi banks from 2018 to 2022 with 215 observations. The data was analyzed using Stata. Three models were used to analyze the data, and the preferred model was chosen by following several confirmation steps. The findings indicated that CEO education, CEO ownership, and CEO experience all influenced financial success. The audit committee's characteristics also played an essential role in the link between the characteristics of the CEO and financial performance. This study is added to critical studies for regulatory authorities and decision-makers, especially since shareholders and decision-makers always seek to appoint CEOs with the capabilities and talents to enable them to achieve shareholders' goals and enhance banks' competitiveness in different environments.