iarjbmIARJBMIARJBM2708-5147https://doi.org/10.47310/iarjbm.2020.v01i01.007Corporate Governance and Disclosure of Human Capital Accounting in Quoted Firms in NigeriaOnipedeRaphaelOluwafemiThe study investigated the impacts of corporate governance on human capital accounting disclosures among some quoted firms in Nigeria. The study used secondary data on the following variables; Human capital disclosure, Composition of Independence Directors in Company,  Board size, Size of Audit Committee in Company, Frequency of Audit Committee Meetings in Company and Managerial Shares Ownership. The study applied panel data as the method of analysis. The result shows that corporate governance characteristics have combination of positive and negative relationship with human capital disclosure among quoted firms in Nigeria. Corporate governance characteristics such as board composition, board size and managerial shares ownership are the most important factors of corporate governance that have significant impact on human capital disclosure.