This study looked at how the characteristics of audit committees affect the performance of insurance companies in Bahrain. The researchers studied five insurance firms from 2012 to 2019. They considered things like the size of the committee, independence, meeting frequency, and expertise. Results showed that more meetings by the audit committee were linked to worse performance. However, the size, independence, and expertise of the audit committees were not significantly related to performance in these companies. The study suggests that future research could explore other factors like the financial experience of the committee chair and how long they've been on the committee.