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Financial reporting quality is fundamental in oil and gas industry as it ensures the accuracy, transparency, and reliability of financial statements, which investors and other stakeholders rely on for decision-making. The study investigated the effects of corporate governance and financial reporting quality among listed oil and gas firms in Nigeria. The independent variable (corporate governance mechanisms) was proxied with four key variables, board independence, board size, board meetings, and audit committee size. Financial reporting quality is assessed based on timeliness of financial disclosures. The study sourced data through information collected from financial reports of Nigerian oil and gas firms. Both descriptive and pooled regression analysis were conducted. The findings of the study revealed that board independence and meeting (p-value -0.000; 0.009; F-statistic – 2.040; 0.0960) had a positive and significant effect on financial reporting quality while board size and audit committee size has a negative and insignificant effect. Therefore, the study concludes that increase in board independence and meeting contributes to timely financial reporting quality. The study recommends that firms should schedule strategic and regular board meetings so as to improving timeliness of disclosures.

Keywords: Audit committee size, Board meeting, Board size, Corporate governance mechanisms and financial reporting quality

Citation: Abe, T.O., Adekoya, A.C., & Ifeanyi, J.O. (2025). Corporate Governance Mechanisms and Financial Reporting Quality among Listed Nigerian Oil and Gas Firms. International Journal of Innovative Research in Accounting and Sustainability, 10(1), 14-23.