Abstract:

The past corporate scandals have left accounting profession in doubts of its integrity, transparency and relevance. Thereby, the CEO frequently interact with the board of directors and responsible for improving the quality of financial report. However, this issue has been left unexplored by several researchers around the world, with little studies that examined the issue revealing mixed results. Therefore, the study empirically examine the effect of CEO characteristics on financial reporting quality of non-financial firms listed on the Nigerian stock exchange. This study reviewed 1,009 articles via Bibliometric analysis using Scopus database for the period of 29 years between years 1992 to 2021. Based on the 592 firms-year observation, the study used the panel data to examine the effect of CEOs characteristics on financial reporting quality measured by McNicholas Model. The findings of this study indicates the negative significant between CEO busyness and financial reporting quality. This means the busyness of the CEO can minimizes their performance in the firms where they are in charge. Meanwhile, the result revealed that CEO tenure have positive significant on financial reporting quality. This result indicate that the longer serving of CEOs have become experts in every aspect of the firm’s operations and technicalities. The findings of this study can assists relevant authorities to enact suitable policies that enhance the role and the quality of the CEOs in the corporate organisations. Finally, this study presents a picture of the potential benefits to the companies, professional bodies, policymakers, as well as academia from considering the CEO variable such as, tenure and busyness of CEOs.