Board Gender Diversity and Financial Reporting Quality of Listed Oil and Gas Companies in Nigeria Moderated by Firm Size

This research examines the effect of board gender diversity on financial reporting quality as moderated by firm size in listed oil and gas companies in Nigeria. The study employs a quantitative research design and collects data from a sample of listed oil and gas companies in Nigeria. The study used all the ten (10) oil and gas companies quoted on the floor of Nigeria Exchange Group (NGX) as at 31st December 2023, as the sample size and utilize panel regression technique for data analysis. The results of the study revealed that board gender diversity has a significant effect on the financial reporting quality of listed oil and gas companies in Nigeria, when it was direct and has no significant effect when it was indirect. The analysis concludes that when board gender diversity is moderated by firm size, it has no significantly affects financial reporting quality. Given that study finds board gender diversity to significantly influence financial reporting quality in oil and gas companies initially, but shows no significant effect when moderated, it is recommended that listed oil and gas companies in Nigeria should focus on fostering gender diversity in board composition as part of thier corporate governance strategy.