This study investigates the impact of board characteristics and auditor industry expertise on the timeliness of financial reporting in Nigerian listed firms guided by agency theory. The study focuses on board characteristics, including board independence, CEO tenure, and CEO duality. The moderating role of auditor industry expertise is also examined. A quantitative research design was adopted, using secondary data from Nigerian listed firms over a period of 10 years (2014–2024) using a sample of 94 firms with 940 firm-year observations. The data were analyzed using regression analysis. The findings reveal that board independence significantly enhances the timeliness of financial reporting, whereas CEO duality delays reporting. Auditor industry expertise moderated the effects of governance mechanisms, strengthening their positive influence on reporting timeliness. CEO tenure and firm leverage showed no significant effects, whereas firm size had a positive impact. Effective governance structures, robust audit practices, and industry-specialized auditors are key drivers of timely financial reporting in Nigerian listed firms. The findings have practical implications for corporate managers, regulators, and policymakers, emphasizing the need to strengthen governance frameworks and engage auditors with industry-specific expertise to improve transparency, accountability, and investor confidence
(Ph.D.) et al. (Fri,) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: