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Abstract
The study investigates the impact of board attributes on the likelihood of financial statement fraud in Nigerian listed manufacturing firms from 2016 to 2021. A quantitative research design was used in this study. This study relied on secondary data, which was taken from annual reports of business organizations for the fiscal years 2015-2020. The binary logit regression was used as the data analysis approach in the study. The findings show that the odd ratio of board independence, board knowledge, and board diligence reduces the log chances of financial statement fraud in Nigerian manufacturing enterprises. The study finds that boards must be more successful in their monitoring functions in order to limit the prevalence of fraud.
