Akadakpo B. A

This research aims to explore the role of audit committee characteristics in shaping the speed and timeliness of financial reporting in Nigerian deposit money banks. Specifically, the study evaluates the impact of audit committee independence, meeting frequency, financial expertise, and technology expertise on the timeliness of financial reports. The population of this study is all companies listed on the floor of the Nigerian Exchange Group and the sample size is the thirteen (13) deposit money banks listed on the Nigerian Exchange Group. Employing a correlational research design, this study draws data from secondary sources, primarily the annual financial reports and returns of 13 deposit money banks listed on the Nigerian Exchange Group. The analysis encompasses a ten- year period, from 2013 to 2022. Employing binary logit regression, descriptive statistics, and Pearson Product-Moment Correlation Matrix, the study examines the interrelationships between variables and evaluates the impact of audit committee attributes on financial reporting timeliness. The findings reveal that audit committee financial expertise and technology expertise are significantly positively correlated with the timeliness of financial reports. However, no substantial correlation is established between audit committee independence or meeting frequency and financial reporting timeliness. Based on the study's outcomes, organizations are advised to prioritize the inclusion of audit committee members with financial and technological expertise as financially literate committee members can contribute to more efficient and timely financial reporting and technologically savvy committee members can address technological challenges that may affect timely reporting.