226 Audit Committee and Audit Delay of Listed Consumer Goods Firms in Nigeria Jennifer Ifeoma Ozoelo *1 1 PG Scholar, Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria Onipe Adabenege Yahaya 2 2 Associate Professor, Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria Samuel Gambo Joshua 3 3 Assistant Professor, Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria *Corresponding author: jenniferozoelo@gmail.com JEL Classification Codes: G2, G32, G34 Acknowledgements The authors are grateful to the Journal Editor and two other reviewers for their constructive feedback on the earlier versions. Abstract The study examined the effect of audit committee on Audit Delay of listed consumer goods firms in Nigeria. The ex-post facto research design was employed in the study. Secondary data was collected from annual reports and accounts of listed consumer goods firms in Nigeria. The population of the study is twenty One (21) and the sample size is fifteen (15) for a period 10 years (2012-2021). Six (6) firms were flitter out due the technical suspension by NGX during the period of this study. The study employed a census sample technique. Panel corrected standard errors (PCSEs) model was employed as technique of data analysis. The findings of the study revealed that the audit committee size (ACS) has a negative and significant effect on Audit Delay (AD). Also, the Audit Committee Financial Expertise (ACFE) revealed a positive and insignificant effect on Audit Delay (AD). The study recommended that the management of the firms should continue to sustain the size or numbers of the committee in their respective audit committee since the committee size have been empirically proven to have significantly reduced the time frame of reporting. Keywords: audit committee, audit delay, consumer goods firm, listed firms, Nigeria To cite this article Ozoelo, J. I., Yahaya, O. A., & Joshua, S. G. (2023). Audit committee and audit delay of listed consumer goods firms in Nigeria. Indonesian Accounting Literacy Journal, 3(4), 226-242. Indonesian Accounting Literacy Journal Vol. 3, No. 4, September 2023, pp. 226 – 242 ©Jurusan Akuntansi Politeknik Negeri Bandung