Audit Committee Traits and Timeliness of Financial Report of Listed Non-Financial Firms in Nigeria
Abstract
This study examined how audit characteristics affected the caliber of financial reporting for 20 Nigerian listed non-financial companies between 2013 and 2023. The research design employed in the study was expo-facto. Using difference generalized methods of moments due to endogeneity, secondary data from the annual reports of selected enterprises was analyzed. In Nigeria, audit report lag was used to measure financial reporting quality as a dependent variable, while audit committee size, financial skill, independence, gender diversity, and activism were used as proxies for audit qualities. The GMM findings showed that the financial reporting quality of Nigerian listed non-financial enterprises was significantly but negatively impacted by audit committee independence and activism. Based on the results, the study recommends that audit committee operations be streamlined to comply with corporate governance best practices and to establish effective processes and procedures that facilitate timely financial reporting.
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Published in JOURNAL OF ACCOUNTING, FINANCE & MANAGEMENT DISCOVERY WUKARI
ISSN: 2714-2574
This article appears in our peer-reviewed academic journal
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