The article looked at how the makeup of audit committees influences how quickly industrial companies in Nigeria release their certified financial reports. They studied data from 2012 to 2019 from the Nigerian Stock Exchange and company financial reports. Analyzing the data showed having financial experts and non-executive directors on the audit committee improves the timeliness of financial report releases. The overall audit committee, however, does not significantly speed up the process. The study suggests that having only non-executive directors with financial expertise on audit committees could help companies release their financial reports faster.