Timeliness Of Reports Research Articles

Towards improving district health information system data consistency, report completeness and timeliness in Neno district, Malawi

BackgroundQuality data is crucial in making informed decisions regarding health services; However, the literature suggests that in many LMICs including Malawi, it remains of poor quality. Data quality is measured in terms of completeness, timeliness and consistency among other parameters. We describe the Ministry of Health’s District Health Information System (DHIS2) report completeness and timeliness at three levels: National, South West Zone (SWZ) and Neno district. Further, describe data consistency following data quality assessments (DQA) in Neno district, Malawi.MethodsWe conducted a descriptive retrospective study by extracting DHIS2 report completeness and timeliness at three levels and used DQA data in Neno district between January 2016 and December 2022. We defined report completeness as the number of reports in DHIS2 against those expected, timeliness as the number of reports entered into DHIS2 before the deadline and consistency as the level of agreement between three sources: register, report and DHIS2 system. We presented the data graphically and calculated yearly median reporting rates for weekly, monthly and quarterly reports against the national target of 85%. We utilized a verification factor (VF) of 0–200% to evaluate consistency between three sources in the Neno district. VF exceeding 100% indicated over-reporting, 100% as a perfect match, and less than 100% as under-reporting, with an acceptable 90–110% range.ResultsDuring the study period, we found increased trends in weekly, monthly and quarterly report completeness at all three levels but were below 85%. Neno district surpassed the target from 2020 onward for weekly reports and from 2019 onward for monthly reports. Similar increased trends were observed for report timeliness with below threshold of 85% except for Neno district monthly report from 2021 onward. We found inconsistencies in data entry from the report to DHIS2 (VF: >90% - <110%) in Neno district. Similarly, under and over-reporting occurred between the register and the report (VF: <90% and > 110%) were observed. These findings should be considered when using DHIS2 for decision-making.ConclusionIn general, we found increased completeness and timeliness rates at all three levels, however, less than the set target of 85%. We suggest continued support, including routine DQAs and report monitoring, towards improving DHIS2 data quality.

IDX Food and Beverage Companies Financial Reporting Timelines: Do Profitability, Auditor Opinion, and Company Size Play a Role?

This study aims to analyze the effect of profitability, auditor's opinion, and company size on the timeliness of financial report submissions in companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. The financial report submission timeline is one of the important components in information disclosure that can influence investment decisions and market confidence. Profitability is measured using Return on Assets (ROA), the auditor's opinion is seen based on the type of audit opinion given, and company size is measured from total assets. This study uses a quantitative method with a multiple regression approach. The research sample consisted of 12 Food and Beverage companies listed on the IDX during the period studied, which were selected using a purposive sampling technique. Secondary data from financial reports and company audit opinions were taken from the official IDX website and the company's annual report. The results of the study indicate that profitability and company size have a positive and significant effect on financial report submission timeliness, while the auditor's opinion does not have a significant effect. This finding indicates that larger and more profitable companies tend to be timelier in reporting their finances, while the type of auditor's opinion is not a determining factor in terms of timeliness. This study contributes to the literature on financial reporting in the Indonesian capital market and provides recommendations for companies and regulators to pay more attention to internal factors that influence financial report timeliness.

Effect of Firm Attributes on Financial Reporting Timeliness of Quoted Oil and Gas Companies in Nigeria

Published information may lose its relevance if there is undue delay in it being reported. However, around the world, delay in the auditing of financial statements have been identified as leading to an overall delay in their publication. The study investigates the effect of firm attributes on financial reporting timeliness of the eleven (11) listed oil and gas firms on the Nigerian Stock Exchange for the period 2011 to 2020. Sample of eight (8) companies were selected using purposive sampling technique after applying a single filter. The study used Ex-post facto research design. The variables considered were firm age, firm size, leverage and profitability. Financial Reporting timeliness was measured using audit report lag. Panel data were collected from the annual reports and accounts of the selected firms. The multiple regression analysis technique was used to analyse the data. The result of the study indicates that firm age, firm size and profitability significantly affect financial reporting timeliness while leverage does not influence financial reporting timeliness. Therefore, the study concludes that firm attributes especially firm age and profitability are good predictors of financial reporting timeliness. The study recommends that firms should grow their assets, strive to make profit and incur less debt as these factors are very important for investment and other decision purposes by the users of the information.

The Effect of Financial Distress, Foreign Ownership, and Complexity of Company Operations on The Timeliness of Financial Reporting (Empirical Study on Property and Real Estate Sector Companies Listed on The Indonesia Stock Exchange in 2019-2023)

The purpose of this study is to determine the impact of management complexity, foreign ownership and financial difficulties on the timeliness of financial reporting for real estate companies listed on the Indonesia Stock Exchange (BEI ) from 2019 to 2023. This study uses secondary data. The financial reports and annual reports are available on the official website of IDX. After using the outlier test to reduce the sample size to 22 companies with 110 observation data, the sampling procedure which involved purposive sampling resulted in 41 companies with 205 observation data. The reliability of financial reporting is not affected by financial difficulties; on the contrary, data analysis using a panel data regression approach and Eviews 12 software shows that foreign ownership and complex business operations have a negative impact on the timeliness of financial reporting. This research provides empirical insights into the factors affecting financial reporting timeliness in Indonesia and the managerial implications in developing programs to improve financial reporting timeliness.

The Role of Audit Committee to Decrease Audit Report Lag

This study aims to investigate the role of the audit committee as a moderator in reducing audit report lag, with independent variables being audit complexity, board size, and board meetings' impact on audit report lag. The sample comprises 96 infrastructure sector companies listed on the Indonesia Stock Exchange for the years 2022-2023.The findings reveal that the audit complexity (ACX) variable does not significantly positively influence audit report lag, while the board size (BOS) variable does not significantly negatively affect audit report lag. However, the board meetings (BOM) variable shows a significant negative impact on audit report lag. Furthermore, the audit committee (ACOM) strengthens the influence of audit complexity (ACX) on audit report lag and also enhances the influence of board size (BOS) on audit report lag. However, the audit committee (ACOM) does not strengthen the influence of board meetings (BOM) on audit report lag. In summary, this study sheds light on the moderating role of the audit committee in reducing audit report lag, highlighting the varying effects of audit complexity, board size, and board meetings on audit report timeliness within the IDX infrastructure sector.

Determinants Impacting Audit Delays: The Case of Saudi Listed Firms

Objectives: We examined the determinants that influence the timeliness of audit reports. Methods: We used 532 observations that were collected over four years (2019 - 2022) from 133 Saudi listed firms, which were analysed using ordinary least squares (OLS) regression and relevant statistical tests (e.g. multicollinearity, autocorrelations, R-squared, adjusted R-squared, and F-value tests). Agency theory was used as a theoretical framework to gain insights about the results. Results: Audit firm size and auditee size were significant attributes that affected the timeliness of audit report lag (ARL) among financial and non-financial Saudi listed firms. Conclusion: This study provides useful insights into the determinants of ARL, as well as timely empirical evidence that complements existing literature in terms of relationships between an audit firm&amp;rsquo;s attributes and the timeliness of financial reporting.

BOARD ATTRIBUTES AND TIMELINESS OF FINANCIAL REPORTS OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

This study is on board attributes and timeliness of financial reports of listed non-financial firms in Nigeria. The study covers a period of ten (10) years from 2011 to 2020. The study embraced the correlational research design. The population of the study comprises of one hundred and fourteen (114) non-financial firms that are listed on the NXG as at 31st December 2020 out of which sixty (60) was selected using a two-point filter to eliminate the firms that has not fulfil the criteria for the sample selection for the study. The dependent variable of the study is timeliness of financial reports and is proxied by audit report lag. The independent variable which is board attributes is proxied by board size and board gender. While the control variable profitability and firm size. Board attribute was found to have a negative and significant impact on timeliness of financial report of listed non-financial firms in Nigeria. This implies that for every increase in the board size and an increase in the number of females on the board, there is a significant reduction in the audit report lag among listed non-financial firms in Nigeria. It can be concluded that board attribute reduces audit report delay among listed non-financial firms in Nigeria. It is therefore recommended that the board of directors of listed non-financial firms should reduce the level of leverage in their capital structure since it was found that delay in audit report increases with an increase in leverage.

Characteristics of People Who Do Not Complete a Public Health Interview: An Assessment of Colorado Enteric Disease Surveillance Data.

Although enteric disease case interviews are critical for control measures and education, not all case-patients are interviewed. We evaluated systematic differences between people with an enteric disease in Colorado who were and were not interviewed to identify ways to increase response rates and reduce biases in the surveillance data used to guide public health interventions. We obtained data from the Colorado Electronic Disease Reporting System from March 1, 2017, through December 31, 2019. Among case-patients not interviewed and interviewed, we used univariate analyses to describe sociodemographic characteristics, timing of contact attempts, and effect of additional funding. As compared with case-patients who were interviewed, case-patients who were not interviewed were significantly more likely to be aged 18 to 39 years (35.7% vs 31.7%; P < .001); identify as male, Hispanic, or Black; be experiencing homelessness or hospitalization; reside in rural/frontier areas or an institution; or live in areas with lower levels of education, life expectancy, and income. Time to first contact attempt was longer for case-patients who were not interviewed than for those who were (mean days from specimen collection to first contact attempt, 9.8 vs 6.8; P < .001). Residing in a jurisdiction with additional funding for interviewing was associated with increased interview rates (87.7% vs 68.8%) and timeliness of public health report and first contact attempt (2.3 vs 4.4 days; P < .001). Findings can guide efforts to improve response rates in groups least likely to be interviewed, resulting in reduced biases in surveillance data, better disease mitigation, and increased efficiency in case investigations. Timeliness of case interviews and additional funding to conduct case investigations were factors in increasing response rates.

Corporate Governance On Financial Report Timeliness Among Quoted Non-Financial Firms In Nigeria

The study seeks to examine the effect of corporate governance on financial report timeliness among quoted non-financial firms in Nigeria between the periods of 2013-2022. Specifically, there are twenty one (21) consumer goods firms and thirteen (13) industrial goods firms listed in the Nigerian Exchange Group as at 31st December, 2023 respectively. The study purposively selected ten (10) consumer goods firms and seven (7) industrial goods firms within the reviewed periods. The variables used to measure corporate governance are: board size (BBS), board composition (BOC), board expertise (BOP) and Board Gender Diversity (BGD) while regressed, and financial report timeliness (FRT). The Hausman test evidenced that, the random effect model is the most appropriate model for the study. The study reported that board size has a negative significant effect on financial report timeliness while has a positive insignificant effect on financial report timeliness (FRT). Both board gender diversity and board expertise have positive effect on financial report timeliness (FRT).

Audit committee attributes and audit report timeliness of quoted manufacturing firms in Nigeria

The study examined the effect of audit committee attributes on audit report timeliness in quoted manufacturing firms in Nigeria. Other specific objectives were to: assess the effect of audit committee independence and audit committee size, on audit report timeliness in quoted manufacturing firms in Nigeria over the period of 2017-2022. This study adopted quantitative research design. The study selected four listed manufacturing firms in Lagos were Unilever Nigeria PLC, Nigeria Breweries PLC, UAC Foods PLC and Cadbury Nigeria PLC. The data analytical techniques were descriptive statistics, correlation analysis and Generalized Panel Ordinary Least Squares (GLS). The empirical result showed that audit committee independence has positive and significant impact on audit report timeliness in quoted manufacturing firms in Nigeria (t-statistic; 2.9267; P-value; 0.0043 &lt; Sig-value; 0.05); audit committee size has positive and significant impact on audit report timeliness in quoted manufacturing firms in Nigeria (t-statistic; 2.9267; P-value; 0.0043 &lt; Sig-value; 0.05). The study recommends that management of manufacturing firms should board should be on the bases of age and experience not on friendship since it positively relates to performance and to the probability of disciplinary management turnover in poorly performing manufacturing firms.

Unbalanced Timeliness of Financial Reporting Data Classification Using Random Forest with SMOTE

This study aims to apply the Random Forest method with SMOTE to address unbalanced data on company classifications based on the timeliness of financial reports. The data used are the financial statements of manufacturing companies in the Food and Beverage sector on the IDX from 2014 to 2022. The independent variables used are ROA, CR, DAR, and Size. The results showed that the performance of the Random Forest method after being combined with SMOTE increased compared to before SMOTE. Random Forest's best performance is derived from 60% training and 40% testing. Based on MDA and MDG values, it was found that ROA has the highest level of importance, followed by Size and CR variables. In comparison, DAR is the variable with the lowest level of importance. It means that DAR has a low impact on the timeliness of financial reports.

Timeliness and Completeness of Endometrial Cancer Pathology Reports Before and After the FIGO 2023 Endometrial Cancer Staging Guidelines Update

Introduction: Uterine cancer is the most common gynecologic malignancy among women in the United States with an estimated 66,200 new cases and 13,030 deaths in 2023.1 These cancers are divided into endometrial adenocarcinomas (EAC) and uterine sarcomas. In 2013, the Cancer Genome Atlas (TCGA) proposed four new molecular classifications based on genome and exome sequencing of EACs including POLE-mutant, mismatch repair deficiency (MMRd), p53 abnormal, and no specific molecular profile (NSMP).4 In June of 2023, the International Federation of Gynecology and Obstetrics (FIGO) published an updated staging system for uterine cancer to incorporate these molecular indices along with the traditional anatomical distribution of disease and histology used in older FIGO staging guidelines.5 The primary objective of this project was to analyze the timeliness and completeness of pathology reports and IHC staining of patients who underwent hysterectomies for uterine cancer at Detroit Medical Center from October 2022 – December 2023. Methods: Patients were identified from the list of patients presented at the Karmanos Cancer Insitute’s (KCI) Gynecologic Oncology Tumor Board. Given the June publication timing of the FIGO 2023 staging guidelines, this served as the intervention for the study. The pre-intervention group consists of surgical cases from October 2022 through June 2023, and the post-intervention group consists of cases from July 2023-December 2023. Differences in time from surgery to pathology report, surgery to IHC result, pathology report to IHC result as well as completeness of IHC results were compared pre- and post-intervention. Because neither group was normally distributed, a MannWhitney-U test was used to calculate P-value. IHC result completeness pre- and post-intervention was calculated using a Fisher exact test. Results: A total of 106 cases were included, of which 67 were preintervention (63%) and 39 were postintervention. The median number of days from surgery to final pathology report was statistically significant (p=0.003) between the groups. The median number of days from pathology report to IHC result was not a statistically significant difference (p=0.19). The median number of days from surgery to completed IHC also not statistically significant. In terms of IHC staining, there was a statistically significant difference in the number of specimens pre- and post-intervention for p53 (p=0.004) and HER2 (p=0.04). There was no change in the MMR and MSI testing between the two groups. Conclusions: Following the implementation of the FIGO 2023 staging guidelines in June of 2023, there was a significant decrease in the time from surgery to finalized pathology report and a significant change in the completeness of staining for p53 and HER2 on hysterectomy specimens. By finalizing the results of both pathology and IHC for endometrial cancer specimens in a timelier manner, patients can be informed of their diagnosis sooner. Additionally, with a complete pathologic and molecular diagnosis, our gynecologic oncologists can also more efficiently and effectively communicate within a multidisciplinary team of providers including radiation oncology and genetic counseling colleagues to formulate a treatment plan.

Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context

This study investigates the impact of family ownership and supervisory board characteristics on audit report lag in Indonesia. The study relies on a balanced panel dataset and matched-pair sample of 124 listed non-financial firms (2017–2019) in a two-tier board context, drawing on Type II agency theory and the entrenchment/alignment implications of ownership concentration. First, we find a positive and significant association between family ownership and audit report lag. Second, we find evidence that the size of the supervisory board (locally referred to as the board of commissioners) and the frequency of meetings are negatively associated with audit report lag. Further analyses reveal that firms with a larger proportion of family members on the supervisory board experience longer reporting lag. This finding highlights the family’s entrenchment and their domination of the board of commissioners. Additional analysis considering the commissioners’ backgrounds reveals that audit report timeliness worsens when there is a larger proportion of community leadership. This suggests that some commissioner profiles could further lead to entrenchment behaviors. Our findings contribute to the literature and to policy by highlighting the potential and limits of a two-tier board policy on accounting outcomes, particularly in the context of dominant family structures in emerging economies.

Information disclosure, product market competition and payout policy

The extant literature studying the impact of information asymmetry and agency problems on corporate payouts found that a lower level of information asymmetry and agency problems contributes to higher corporate payouts. However, it is unclear through which corporate governance mechanisms would information asymmetry and agency problems be reduced, thereby affecting payout policies. In this paper, we examine how information disclosure, an internal corporate governance mechanism that reduces information asymmetry, and product market competition, an external corporate governance mechanism that mitigates agency problems, affect payout policies. Using a unique information rating scheme as a measure of information disclosure for Taiwanese public firms from 2005 to 2014 and the timeliness of financial reports as an alternative measure of information disclosure for Taiwanese public firms from 2005 to 2022, we examine the interactive effects of information disclosure and product market competition on payout policy. We find that information disclosure and product market competition positively affect firms' decisions to distribute dividends and repurchase shares. In particular, information disclosure increases dividend payouts only for firms in competitive industries. Our results suggest that governance mechanisms for information disclosure are more effective for firms in competitive industries.

Internal Audit Practices and Quality of Financial Reports of Listed Consumer Goods Manufacturing Firms in Nigeria

The quality of financial reporting has remained an issue of significant concern among professional accountants, regulators, and other users of financial information. This is because financial reporting has been a principal means of communicating result of financial transactions and events which transpired within the organization. To that end, this study investigated the relationship between internal audit practices and financial reporting quality of consumer goods manufacturing in Nigeria. The research design used in this study was descriptive survey. The targeted population of this study consists of all the twenty-one (21) listed consumer goods manufacturing firms in the Nigerian Exchange Group (NGX) with a respondent total of two hundred and ninety (290). The sample size of the study consists of ten (10) consumer goods manufacturing firms that have branches in South-South, Nigeria using purposive sampling technique. The study employed primary data sourced from questionnaires administered to the respondents and two hundred and fifty-one (251) representing a response rate of 86.6% was used as sample size for the study. The study used content validity and Cronbach alpha reliability test was used to determine the statistical reliability of the instrument. Descriptive statistics such as frequencies, percentages, means, and standard deviations and spearman rank correlation were used in data analysis. Findings indicated that a positive and significant relationship between internal audit control mechanisms and timeliness of financial reports, a positive and significant relationship between internal audit risk management and timeliness of financial reports, and a positive and significant relationship between management support and timeliness of financial reports of consumer goods manufacturing firms in Nigeria. Based on the findings, this study concluded that, internal audit practices positively and significantly influence financial reporting quality of consumer goods manufacturing firms in Nigeria. The study recommended amongst others that consumer goods manufacturing firms in Nigeria should adopt the effective use of internal audit activities since it has positive and significant influence towards an improvement in financial reporting quality.

How Firm Characteristics Affect the Timeliness of Financial Disclosures in Nigerian Insurance Firms

Increasing the relevance of corporate financial statements to decision-making processes necessitates rapid availability of financial information to users. This study delves into the timely reporting practices of Nigerian insurance companies over a twelve-year period, spanning from 2009 to 2021. Through an examination of firm characteristics such as size and age, alongside the timeliness of financial reports measured by audit report delay, this research sheds light on the intricate dynamics influencing financial reporting practices within the Nigerian insurance sector. Utilizing advanced statistical analysis techniques including fixed effect modeling and diagnostic tests for data normality and heteroskedasticity, the findings unearth compelling insights. Notably, while firm size exhibits a significant negative impact on financial reporting timeliness, the influence of firm age proves to be less straightforward, indicating nuanced factors at play. This study underscores the imperative for insurance companies to bolster their asset bases, thereby enhancing their capacity to mitigate delays in financial reporting. By elucidating the interplay between firm characteristics and reporting timeliness, this research offers actionable recommendations to fortify the integrity and efficiency of financial reporting practices within the Nigerian insurance industry.

Impact on Timeliness in Financial Reporting in the Case of the Indonesia Stock Exchange

This quantitative study investigates the impact of capital structure and company size on the timeliness of financial reporting within Indonesia's industrial and real estate sectors listed on the Indonesia Stock Exchange from 2019 to 2021. Utilizing multiple regression analysis and Moderated Regression Analysis (MRA) with the Eviews program, the research finds that while capital structure does not significantly affect timeliness, company size positively influences it. However, auditor quality does not moderate either relationship. The results suggest that larger companies tend to adhere more closely to reporting deadlines, potentially due to their deeper understanding of regulations, while auditor quality does not alter this dynamic. Highlights: 1. Analyzes capital structure, company size impact on Indonesian financial reporting timeliness.2. Larger firms show significant association with timely reporting.3. Auditor quality doesn't moderate capital structure, company size influence. Keywords: Timeliness of financial reporting, Capital structure, Company size, Auditor quality, Indonesia Stock Exchange.

Financial Reporting Quality at Public Universities in Southwest Nigeria

To help investors make timely and cost-effective judgments, financial reporting quality has been a pertinent topic of discussion in the global business community. It assists users in public organizations in selecting the best method for utilizing relevant accounting data. Research in the literature revealed that incidences of fraud and a lack of accountability result in subpar financial reporting, which undermines investor trust and shapes investment choices. Research indicates that a large number of colleges fail to incorporate audit quality into their daily operations in an effort to improve financial reporting standards. As a result, this study looked at the connection between financial reporting quality and audit quality at many public institutions in southwest Nigeria. In this study, survey research approach was used. Twelve of the nineteen public universities in southwest Nigeria that were included in the study were selected through the use of purposeful sampling. A total of 250 employees who worked in senior management, audit, and finance made up the target population. A sample size of 201 was calculated using the Taro Yamane formula. There were 201 copies of the validated structure questionnaire distributed to the participants. Ninety-four, or 94.5 percent, were recovered. The reliability coefficients for Cronbach's Alpha varied from 0.724 to 0.991. The data were analyzed using both inferential (multiple regression) and descriptive statistics. The results of the study showed that audit quality had a significant impact on the following: financial report timeliness (Adj. R2 = 0.516; F(201) = 43.597=; p=0.00); financial report faithful representation (Adj. R2 = 0.598; F(6, 183) = 47.930=; p=0.00); financial report understandability (Adj. R2 = 0.416; F(6, 183) = 21.735=; p=0.00); and the comparability of financial report quality (Adj. R2 = 0.390; F(201) = 21.102=; p=0.00). The study came to the conclusion that financial reporting quality at public universities in southwest Nigeria is influenced by the quality of audits. To improve the caliber of financial reporting, the study advised public entities to include audit quality into their daily operations.

A Study on the Impact of Environmental Awareness on Sustainable Consumption Behavior in Maternity Wear

With the relaxation of China’s birth policies and the dual independence gained by Chinese women in both mental and economic aspects, maternity wear, as an essential item for pregnant women, has an enormous design space and a growing consumer market, attracting increasing attention from all quarters [1]. However, due to the continuous changes in pregnant womens body shapes and the fact that most women need to continue working and socializing during the early and middle stages of pregnancy [2], maternity wear has a short wearing cycle and rapid turnover [3] leading to the current unsustainable consumption of maternity wear. This study aims to explore the impact of environmental awareness on the sustainable consumption behavior of maternity wear. Specifically, the study objective is to use Grounded Theory to analyze sustainability issues within maternity wear consumption and identify the factors and stages influencing sustainable consumption behavior through online searches for relevant reports and comments. We address 2 research questions. RQ1: How to improve the sustainability of maternity wear to reduce unsustainable consumption? RQ2: How does environmental awareness influence sustainable consumption behavior in maternity wear? This article, based on Grounded Theory, to ensure the timeliness of comments and reports, conducted sample data collection from 2019 to 2022. We conducted searches using keywords such as “sustainable maternity wear,” “ecofriendly maternity wear,” “sustainable fashion,” “maternity wear consumption,” and “postpartum clothing consumption.” We obtained a total of 1086 relevant articles and materials. After careful screening, we narrowed down our searches and organized 45 feasible textual materials for our study. Through online searches for relevant reports and comments regarding sustainable consumption of maternity wear, it identified consciousness-related influencing factors and three stages of sustainable maternity wear consumption behavior. Furthermore, it proposed reference recommendations for promoting sustainable consumption of maternity wear through management practices.&#x0D; Keywords: environmental awareness, maternity wear, sustainability, consumer behavior, grounded theory

DETERMINANTS OF THE TIMELINESS OF PUBLISHING FINANCIAL REPORTS: NON-FINANCIAL COMPANIES IN INDONESIA

&lt;p&gt;&lt;strong&gt;Background&lt;/strong&gt;: The timeliness of publishing financial reports is very important for companies and users of financial information. Delays in publishing financial reports can impose sanctions on the company concerned, hinder economic decisions, and even create a bad reputation for the company among investors.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Purpose&lt;/strong&gt;: This research aims to examine the influence of company size, profitability, leverage, number of subsidiaries, board independence, board ownership, audit quality, and composite corporate governance index (CG-Index) on the timeliness of publishing financial reports.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Research method&lt;/strong&gt;: The data analysis method used in this research is panel regression analysis with a total of 439 company analysis units over 5 years.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Research result&lt;/strong&gt;: Panel regression test results show that the variables profitability and board independence have a significant negative effect on the timeliness of publishing financial reports. Audit quality and the CG-Index have a significant positive relationship with the timeliness of publishing financial reports.&lt;/p&gt;&lt;p&gt;&lt;strong&gt;Originality/Novelty&lt;/strong&gt;: The research uses the CG-Index to measure the effectiveness of corporate governance in reducing the potential for audit delays in developing countries.&lt;/p&gt;