Joy Eghonghon, A., Edirin, J. and Frank Orits, E. 2026. Audit Committee Attributes and Financial Reporting Timeliness: Evidence from Internationally Licensed Banks in Nigeria. GPH-International Journal of Business Management. 9, 1 (Feb. 2026), 160-169. DOI:https://doi.org/10.5281/zenodo.18678240.