This study investigates the effect of board configuration on financial report credibility among quoted manufacturing firms in Nigeria. Board configuration is conceptualized as a multidimensional construct comprising board size, board independence, audit committee size, and CEO duality. Using panel data from twelve (12) firms listed on the Nigerian Exchange Group (NGX) over the period 2016–2020, the study employs pooled Ordinary Least Squares (OLS), fixed effects, and random effects estimations. The Hausman test supports the use of the fixed effects model. The findings reveal that board size and audit committee size have significant positive effects on financial report credibility, while board independence has a moderate positive influence. CEO duality shows a negative but statistically insignificant relationship. The study concludes that effective board configuration enhances financial reporting credibility and recommends strengthening governance structures in Nigerian firms.
B. et al. (Sun,) studied this question.