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This study aims to explore the relationship between board characteristics and financial reporting quality among firms listed on the NGX.

May 29, 2026Open Access

The Impact of Board Independence and Diversity on the Financial Reporting Quality of NGX-Listed Firms

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This study aims to explore the relationship between board characteristics and financial reporting quality among firms listed on the NGX.
Analyzed data from 148 NGX-listed firms from 2010 to 2025
Employed an ex-post facto research design and panel regression analysis with fixed and random effects
Controlled variables include firm size, return on assets, leverage, Big 4 auditor presence, and industry effects.
Board independence significantly reduces earnings management, enhancing financial reporting quality
Board financial expertise also positively impacts financial reporting quality
CEO tenure and larger board size correlate with poorer reporting quality; board gender diversity shows a marginal positive effect.

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Randomized trial examines board characteristics' effects on financial reporting quality in Nigerian firms, suggesting policy reforms.

Onipe Adabenege Yahaya (2026) studied this question.

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