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SUMMARY
One of the immediate consequences of the collapse of major corporations across the globe, which were facilitated by financial statement frauds and misstatements, was the enactment of the Sarbanes Oxley Act of 2002 in the USA. The Act stipulates stiff measures in corporate administration of entities including financial reporting measures to enhance the quality of audited financial reports to ensure that they do not only represent the reality of the business of the firm and its financial performance and position but that they are presented in a timely manner to assist the users in making economic decisions relating to the entity. Since then, various empirical studies [U2] have been carried out both locally and internationally to ascertain the impact of corporate governance mechanisms and attributes on the timeliness of financial reports.
