iarjtbmIARJTBMIARJTBM2789-6021https://doi.org/10.47310/iarjtbm.2021.v01i01.004Audit Committee and Financial Reporting Quality of Listed Non-Financial Firms in NigeriaProfessorAliyu SulaimanKantuduIsmailAlhassanThe purpose of this study is to assess the impact of audit committee on the quality of financial reporting in Nigeria. Data from 41 non-financial enterprises listed on the Nigerian Stock Exchange (NSE) from 2010 to 2020 were used for the study. The Generalised Method of Moments (GMM) technique was used in the study, which is resistant to endogeneity and heteroskedasticity. According to the data, audit committee size, shareholder and financial expert membership in audit committee have a strongly negative association with earnings management, resulting in lower discretionary accruals and higher financial reporting quality. This study's findings are particularly robust in scope when it comes to the issue of unobserved heterogeneity, which previous researches have failed to address. As a result, future corporate governance changes should acknowledge and support these initiatives. The study therefore, recommends that the board of directors should appoint appropriate audit committee members with suitable financial knowledge, including shareholders. This will allow them to fulfill their tasks efficiently through competent oversight and provide a favorable environment for the statutory audit. This can also lead to the suppression of reporting anomalies and increased public trust in the quality of financial reports.