The article examines how certain qualities of audit committees in Nigerian companies affect how quickly financial reports are completed. They studied 116 companies listed on the Nigerian Stock Exchange between 2017 and 2018. The researchers found that having independent audit committee members and female directors helps reduce delays in financial reporting. However, the level of effort put in by the audit committee did not have a significant impact. Specifically, the study shows that when female directors are part of the audit committee and the committee members are independent, financial reports are completed more promptly. This suggests that having non-executive directors in the audit committees can improve the speed of financial reporting in companies.