CORPORATE GOVERNANCE AND FINANCIAL REPORTING QUALITY IN NON-FINANCIAL FIRMS IN NIGERIA

This study seek to examine the relationship between corporate governanceandfinancial reporting quality of selected listed non-financial firms in the Nigerianexchange group (NGX), the focus was on the non-financial sector which comprisesof consumer goods, healthcare, and industrial goods firms. .The study regressedthedependent variable – Financial Reporting Quality on the Independent variables–Board Gender Diversity, Board Size, Board Independence and OwnershipConcentration. A sample of twenty-nine (29) listed non-financial firms from the period of 2018–2023were examined using descriptive statistics, correlation analysis and regressiontechniques were used to analyze the data in order to achieve the research objectives. This study employed the Ordinary Least Square Method and the empirical resultsrevealed that there is a positive significant linear relationship between the Boardindependence, Board gender diversity and ownership concentration with Financial reporting quality, while the study also revealed that board size has a negativesignificant ef ect on financial reporting quality. The study recommends amongst others that management should assess the trade-of sbetween having a larger board with diverse expertise and a smaller board withmoreef icient decision-making. Also, they should consider potential downsizing ef ortstostreamline board operations and improve financial reporting quality and managersshould ensure that concentrated ownership does not lead to excessive influenceorconflicts of interest that could compromise financial reporting quality. Keywords: Board independence, board gender diversity, board size, ownershipconcentration, financial performance, and financial reporting quality