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The study examines board attributes and the likelihood of financial statement fraud among non-financial firms listed in the Nigerian Stock Exchange. The study adopted a longitudinal research design; using a population size of ninety-three (93) firms; with sample size of fifty-six (56) firms using filtering criterion of firms that do not have all the annual reports during the period 2006 to 2018. The study used the binary estimation technique to obtain a functional relationship between a transformed qualitative variable (logit) and the predictor variable. The study found that board size has an inverse relationship with the likelihood financial statement fraud while board independence and board meetings exhibit positive relationship with the likelihood of financial statement fraud. Based on the result, the study concludes that board attributes are not aversive mechanisms in curtailing managers' excesses on the likelihood to engage in financial statement fraud. The study recommends that although it is germane to seek reforms on corporate governance framework continually, however, there is the need to look inward on the attributes of these CEOs viz-a-viz organization performance. Keywords: Fraud, financial statement fraud, board attributes, Beneish M-score