Audit Committee Attributes and Timeliness of Corporate Financial Reports

Abstract

This study examines the impact of Audit committee attributes on the timeliness of corporate financial reports. The study uses a sample of firms listed in EGX100 for year (2016-2019). To test the research hypotheses, descriptive analysis, person’s correlation and regression analysis are used. Result show that audit committee gender affects timeliness of financial reports. However, audit committee size, meeting and independence have no effect on timeliness of financial reports.