Mountain Top University Library

This study investigated the impact of corporate attributes on financial reporting quality of listed,
non-financial firms in Nigeria. The alarming rate of corporate scandal all over the world with no
exception of Nigerian corporate environment is a concern for researchers to investigate the
impact of corporate attribute on financial reporting quality listed firms in the country. Secondary
data were collected from NSE factbook (2016) and corporate websites of the firms sampled for
the study. Correlation and regression analyses were employed to test the hypotheses of the study.
Findings revealed that firm size and profitability had positive significant effect on financial
reporting quality of listed, non-financial firms in Nigeria. Further result from this study indicated
that leverage and type of audit firm had no significant effect on financial reporting quality of
listed, non-financial firms in Nigeria. Hence, the study concluded that only firm size and
profitability had positive significant effect on financial reporting quality of listed, non-financial
firms in Nigeria. The study recommended that the policy makers and regulators should intensify
regulations and surveillances on listed, non-financial firms due to the empirical evidence that
quality financial reporting is associated with corporate attributes.