corporate governance and financial reporting quality: Understanding the effect of on quality

Corporate governance and financial reporting quality specifically unlocks how corporate governance attributes of board size, board independence, gender diversity, ownership structure and audit committee attributes of attendance, independence and frequency of meetings affect financial reporting quality of listed firms. Corporate governance is a framework through which companies are directed, controlled and resources managed to achieve stated objective of companies.Financial reporting quality is one of the measures investors and stakeholders use to access the strength and worth of a corporate entity. Therefore a qualitative report becomes paramount to its users.The results showed that corporate governance attributes can influence financial reporting quality and therefore recommends that companies should maintain the practice of good corporate governance and ensure periodic corporate governance audit to flush out irregularities that will not enhance financial reporting quality.