This study examined the effect of audit committee attributes on the value of listed deposit money banks (DMBs) in Nigeria from 2011 to 2022. Panel data obtained from the annual reports and accounts of sampled DMBs were analyzed using multiple regression. Descriptive statistics and correlation analysis were carried out using Pearson correlation techniques. The results showed that audit committee size had a negative effect on value, while meeting attendance and financial expertise had a positive effect. The study recommends that DMBs prioritize financial expertise in audit committee selection and ensure compliance with
corporate governance regulations. Future studies should consider other variables such as audit committee tenure, busyness, and share ownership.