Impact of Board Attributes on The Timeliness of Financial Report with Evidence from Non-Financial Listed Firms in Nigeria

Abstract

The study examines the impact of board of director’s attributes, specifically board independence and board gender on the timeliness of financial report among listed non-financial firms in Nigeria using Panel Corrected Standard Error on a sample of forty-two firms over the period of thirteen years (2010–2022). The result shows that both board independence and board gender are significantly associated with reduced audit delays and the study recommends enhancing non-executives and female representation on board for improving timeliness of financial report inline with the corporate governance code in Nigeria.