This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting. The findings reported in this paper provide novel insights for the empirical financial accounting literature. | VNU Journal of Science: Economics and Business, Vol. 33, No. 5E (2017) 100-107 CEO Characteristics and Timeliness of Financial Reporting of Vietnamese Listed Companies Nguyen Vinh Khuong1,*, Nguyen Thi Xuan Vy2 1 University of Economics and Law - Vietnam National University, Ho Chi Minh City, Quarter 3, Linh Xuan Ward, Thu Duc Dist., Ho Chi Minh City, Vietnam 2 Saigon University, 273 An Duong Vuong, Dist. 5, Ho Chi Minh City, Vietnam Received 13 September 2017 Revised 15 December 2017; Accepted 25 December 2017 Abstract: Timeliness of financial reporting is a qualitative characteristics that enhance the usefulness of information and significant to users of financial statements. This study examines the impact that board diversity (GENDERCHAIR) and CEO age (CEOAGE) have on audit report timeliness. The sample of this study comprises of 100 companies listed on the Vietnamese Stock Exchange in the period 2012-2014. Ordinary Least Square (OLS) regression analysis is performed to test the audit report timeliness determinants. Using quantitative research methods, the study found that there is a significant positive relationship between board diversity on timeliness of financial reporting while proxy variables of the CEO age have a significant negative relationship with timeliness of financial reporting. This paper extends prior research by addressing the potential effects of female executives on timeliness of financial reporting. The findings reported in this paper provide novel insights for the empirical financial accounting literature. Keywords: Chief executive officer, timeliness of financial reporting, listed firms, Vietnam. 1. Introduction * report [3, 4]. In fact, there are so much advantages of timeliness of audit reports that the effects of timeliness’ audit reporting have got much more attention [5- 8]. Several determinants in relation to timely audit report have been investigated; however, factors of corporate governance have just been taken into account [9,
