247 The Effect of Audit Committee Attributes on Nigerian Listed Companies’ Firm Performance Norfadzilah Rashid Faculty of Business and Management, Universiti Sultan Zainal Abidin, Terengganu, Malaysia. Mustapha Jamiu 1 Faculty of Business and Management, Universiti Sultan Zainal Abidin, Terengganu, Malaysia, 2 Accounting Education Department, Federal College of Education (Technical) Bichi, Kano State, Nigeria Corresponding Author Email: mustaphajamiu74@gmail.com Auwal Garba Accounting Education Department, Federal College of Education (Technical) Gombe, Nigeria Abstract This research examined the effect of audit committee attributes on the performance of Nigerian-listed firms. A sample of 88 listed firms with 880 observations was utilised from 2012 to 2021. This study analysed data obtained from secondary sources utilizing the Generalized Method of Moments (GMM). The findings discovered a significant positive correlation between audit committee chair, audit committee tenure, audit committee female member, and firm performance of Nigerian listed companies. However, the result indicates that audit committee share ownership does not influence firm performance. These findings provide evidence for Nigerian regulators, investors, and executives to consider when developing corporate policies. Therefore, executives and stakeholders may benefit from the empirical data provided by this study. The study suggests controlling members who possess significant shareholdings in the audit committee. In turn, this may improve the performance of the firm by increasing investors' propensity to safeguard their capital and facilitate more thorough monitoring and overseeing of the financial reporting process. Keywords: Audit Committee Attributes, Firm Performance, Generalized Method of Moment (GMM), Nigerian Stock Exchange Introduction One of the primary ways in which businesses inform their users of their financial performance and position is through a financial statement, which is the most important component of the financial reporting system. The purpose of financial reporting is to communicate and share a company's financial status with interested parties (Bala, 2018). This report has several positive qualities, including its relevance, dependability, and readability. To safeguard the Vol 14, Issue 2, (2024) E-ISSN: 2225-8329 To Link this Article: http://dx.doi.org/10.6007/IJARAFMS/v14-i2/21055 DOI:10.6007/IJARAFMS/v14-i2/21055 Published Online: 15 May 2024