The researchers studied 139 companies in Malaysia to see how different traits of their audit committees affect how quickly their financial audit reports are completed. They found that factors like having an audit committee leader knowledgeable in accounting, the size of the audit committee, how often they meet, the company's size, debt levels, and profit margins all have a significant impact on how long it takes for the audit reports to be finished. However, factors such as how independent the audit committee is, if members overlap with other committees, how long the leader has been in charge, the type of auditor, and the industry all turned out to not make much of a difference in the speed of completing the audit reports. Overall, having a chairperson with accounting know-how seemed to be the most important factor in getting the audit reports done in a timely manner.