GENDER DIVERSITY AND FINANCIAL REPORTING QUALITY OF LISTED NON- FINANCIAL FIRMS IN NIGERIA: THE MODERATING ROLE OF DIGITAL GOVERNANCE
This study examines the effect of gender diversity on financial reporting quality of listed non-financial firms in Nigeria, and the moderating role of digital governance. Specifically, it tests the influence of female directors’ educational qualifications and IT expertise on absolute discretionary accruals, and whether digital governance alters these relationships. Motivated by persistent concerns over earnings management and the increasing role of technology in corporate oversight, the study uses ex post facto design. Secondary data were obtained from the annual reports of 38 firms on the Nigerian Exchange Group for 2016–2025. Financial reporting quality was measured with absolute discretionary accruals. Descriptive statistics, correlation, and panel regression with robust standard errors were applied. Results show that female directors’ education has a positive but insignificant effect on reporting quality. Female IT expertise has a positive and significant effect on discretionary accruals, suggesting lower reporting quality. However, digital governance significantly moderates the IT expertise–reporting quality link, weakening the adverse effect. The moderation for education is not significant. The study concludes that the impact of gender diversity is attribute-specific and contingent on digital governance. It recommends that firms strengthen digital governance and integrate female IT directors into financial oversight to improve reporting quality.
Gender Diversity, Digital Governance, Financial Reporting Quality, Discretionary Accruals, Nigeria.