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The study examined the nexus between fair value accounting, managerial obligation and financial reporting quality. The study employed ex-post facto research design and used secondary data collected from some selected quoted consumer goods on the Nigerian Exchange group for the period of six years spanning 2014 to 2019. Multivariate regression technique is employed to test the formulated hypotheses. The regression results show that FVA has an insignificant positive relationship with FRQ even at 5% level of significance, managerial obligation has a significant negative relationship with FRQ at 1% level of significance, audit firm size has an insignificant negative relationship with FRQ even at 5% level of significance and firm size has a significant negative relationship with FRQ at 1% level of significance. The study recommends that management of quoted consumer goods companies should be conscious of the level of financial commitment to managerial obligation as it would lead to poor quality financial reporting. Keywords: Audit firm size, financial reporting quality, firm size, firm value, managerial obligation JEL Classification codes: G20, M32, M34

Keywords: Audit firm size, financial reporting quality, firm size, firm value, managerial

Citation: Ezeakana, E.S., J.k, O., Joshua, , & Dennis, A.O. (2021). Fair Value Accounting, Managerial Obligation and Financial Reporting Quality of Quoted Consumer Goods Firms in Nigeria. International Journal of Innovative Research in Accounting and Sustainability, 6(4), 83-94.

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