Akaninyene Akpan Arthur

Timely audit reports are essential for stakeholders in the healthcare sector to make informed decisions about the financial health of organizations. However, there is limited research on the factors influencing audit report timeliness in this sector. Understanding these determinants can help organizations improve their financial reporting practices and enhance transparency and accountability. This research examines the determinants of audit report timeliness in the healthcare sector,focusing on board size, board composition, audit fee, and audit timeliness. The study aims to provide insights into the factors that influence the timeliness of audit reports in the healthcare industry from 2014 to 2023 audit report of the sevenhealthcare firms in Nigeria Exchange Group, which is crucial for ensuring transparency and accountability in financialreporting. This study will utilize a quantitative research design to analyze the determinants of audit report timeliness in the healthcare sector. Data on board size, composition, audit fee, and audit timeliness will be collected from a sample of healthcare organizations. Preliminary findings suggest that board size and composition significantly impact audit report timeliness in the healthcare sector. Organizations with larger boards and more independent directors tend to have timelier audit reports. Additionally, higher audit fees are associated with faster audit report timeliness. However, the relationship between audit timeliness and audit report timeliness is inconclusive and requires further investigation. Overall, this study provides valuable insightsinto the determinants of audit report timeliness in the healthcare sector. By understanding these factors, organizations can improve their financial reporting practices and enhance transparency and accountability for stakeholders