BOARD ATTRIBUTES AND FUTURISTIC ACCOUNTING REPORTING OF NON FINANCIAL FIRMS IN NIGERIA

This study investigates the influence of board attributes on Futuristic Accounting Reporting (FAR) among listed non-financial firms in Nigeria, using panel data from 2014 to 2023. FAR, conceptualised as a composite index of integrated reporting, predictive analytics, artificial intelligence (AI), blockchain application, and sustainability disclosure, represents a forward-looking approach to financial reporting in the digital era. The study focuses on five key board characteristics: board size, board independence, board gender diversity, board financial expertise, and board foreign diversity. Employing an ex-post facto research design and panel regression techniques specifically fixed effects modelling validated by the Hausman test the analysis draws on secondary data sourced from annual reports and governance disclosures of 20 purposively selected non-financial firms listed on the Nigerian Exchange Group (NGX). Findings reveal that all five board attributes have statistically significant and positive effects on the quality and extent of FAR practices. These results underscore the critical role of corporate board composition in driving forward-thinking, transparent, and technology-integrated financial disclosure. The study contributes to the emerging literature by introducing FAR as a multidimensional construct and highlights the need for regulatory reforms that enhance board diversity, independence, and expertise to strengthen Nigeria’s corporate reporting landscape. Recommendations are offered to policymakers, firms, and scholars to further support the integration of advanced governance practices in accounting innovation.