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The Audit Committee is responsible for overseeing the Board's corporate governance and oversight obligations, including the company's risk management system, internal control system, financial reporting, and internal and external audit tasks. The impact of Audit Committee features on Dividend Policy in financial companies listed on the Amman Stock Exchange was investigated in this study. Dividend Yield per Share was taken into account as part of Dividend Policy in the study, which was based on Jordanian financial enterprises' public financial reports. Multiple regression analysis was employed to examine the impact of AuditCommittee characteristics on DividendYield in Jordanian companies. The results indicated that AuditCommittee characteristics showed a significant effect on DividendYield per Share.

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