Impact of audit committee attributes on financial reporting quality and timeliness: an empirical study Online publication date: Thu, 07-Apr-2022
by Ben Kwame Agyei-Mensah
Afro-Asian J. of Finance and Accounting (AAJFA), Vol. 12, No. 1, 2022
Abstract: This paper investigates impact of audit committee attributes on financial reporting quality and timeliness of listed firms in Ghana. The study uses 90 firm-year observations for the period 2013-2015 for firms listed on the Ghana Stock Exchange. A descriptive analysis was performed to provide the background statistics of the variables examined. This was followed by regression analysis, which forms the main data analysis. The descriptive statistics indicate that over the four years, the mean value of financial reporting quality is 42% and timeliness of financial reporting is 86 days. The regression analysis results indicate that: financial reporting quality has a statistically positive relationship with audit committee financial expertise and size; audit report lag has a statistically negative relationship with audit committee financial expertise and audit committee independence. This study is one of the few to measure the influence of audit committee characteristics on financial reporting quality and timeliness in Sub-Saharan Africa.
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