iarjhssIARJHSSIARJHSS2708-6267https://doi.org/10.47310/iarjhss.2021.v02i01.015Determinants of the Quality of Financial Reports: The Case of Selected Companies in Douala CameroonRoland A.AnyingangValery AkoNsokDepartment of Banking and Finance, Faculty of Social and Management Sciences, University of BueaDepartment of Business and Management Studies, Pan African Institute for Development, West Africa (Paid-Wa), BueaWith regards to the importance of transparency of financial statement information’s and quality of accounting practice, it became the central focus of this research to look at the Determinants of the Quality of Financial Reports: The Case of Selected Manufacturing Companies in Douala Cameroon. Three research questions were formulated and transformed into hypotheses to direct the study. Relevant literature was reviewed based on the significant variables of the study. The ex-post facto research design was adopted for the study. Simple random sampling technique was adopted to select a sample of 64 manufacturing companies. A well-validated structured questionnaire was the primary instrument for data collection. Data collected were analyzed using; independent t-test, one-way analysis of variance and Pearson product moment correlation coefficient. Results of the analysis showed that; there exists a significant influence of accountant’s qualification on financial reporting regarding understandability, relevance, and reliability (*P<0.05, d.f = 59, critical t = 1.98). Also, the years of working experience of accountants significantly influenced financial reporting regarding understandability, (F = 160.38, P<.05) relevance, (F = 99.37037, P<.05) and reliability (F = 108.764,P<.05). There also existed a significant relationship between accountant’s code of ethics and financial reporting regarding understandability, relevance, and reliability (* p < 0.05, df = 59, critical r = 0.165). Based on this, it was recommended that employment of accountants into position relating to financial reporting should consider their educational and professional qualifications as a matter of importance. Serving accountants should be made to undergo in-service training from time to time to gain new knowledge and experience which will help improve their skills in reporting information.