Corporate governance attributes and financial reporting quality

The study's objective was to analyse the relationship between corporate governance attributes and financial reporting quality from a developing country perspective. Data collected through quantitative content analysis of annual reports audited statements (2012 2018) Zambian-listed companies. This longitudinal study that involved panel data analysis. Therefore, Hausman test conducted select model use. Panel regression used as technique. Results show statistically significant positive board size quality. A but insignificant existed accounting expertise, gender diversity, audit committee independence negative system alone cannot guarantee information by entities. could be related lack an effective system. authorities must consider strengthening regulatory enforcement mechanisms ensure companies achieve high