[01] Mohammed Ibrahim, Department of Accounting, Faculty of Arts and Social Sciences, Gombe State University, Gombe, Nigeria. [02] Dauda Abubakar, Department of Accounting, Faculty of Arts and Social Sciences, Gombe State University, Gombe, Nigeria.

This study examines the impact of board attributes on the financial reporting quality of listed Deposit Money Banks (DMBs) in Nigeria. The study utilized documentary data collected from annual report and accounts of the sampled Deposit Money Banks (DMBs) for the periods 2007 to 2018. The study used board size and board independence as proxies for board attributes, while discretionary accruals was used to measure financial reporting quality. Data was analyzed by means of descriptive statistics and regression. The study revealed that board size and board independence has positive but not significant effects on the quality of financial reports. Thus the study concluded that board attributes have positive and insignificant effects on the financial reporting quality of DMBs in Nigeria. The study therefore, recommended that in order for the Securities and Exchange Commission (SEC) and Central Bank of Nigeria (CBN) to improve the quality of financial reporting in DMBs in Nigeria, good corporate governance (CG) practices must be implemented, this should includes improving board attributes, especially the functional background of the directors and also the appointment of independent directors on the board should be based on the their reputation and accounting knowledge rather than emphasizing on the proportion to total number of directors on the board. In order to have proper monitoring by independent directors, SEC should also require additional disclosure of financial or personal ties between directors (or the organizations they work for) and the company or its CEO. By so doing, they will be more completely independent.

Board Attributes, Board Independence, Board Size, Financial Reporting Quality, Deposit Money Banks

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