<p>This study examined the effect of firm attributes on financial reporting quality o f liste d nonfinancial firms in Nigeria. To achieve the overall objective of this study, four (4) specific objectives were raised alongside with four (4) hypotheses. The data used in this study are secondary and were collated from the financial statements of a sample of 74 nonfinancial listed firms, drawn from a population of 140 non-financial firms listed on the Nigerian Exchange Group. The data used in this study covered a period of 10 years and spanned from 2012 to 2021. Financial reporting quality, accrual quality was used as a proxy. The independent variable which is firm characteristics was measured using firm size, economic value added, firm profitability (measured with return on asset), and revenue growth. Both descriptive and inferential statistical tools were used to analyze the data collected. Finding from the data analyses and hypotheses testing revealed that firm attributes measures (firm size, economic value added, firm profitability and revenue growth) has significantly affected financial reporting quality of listed firms in Nigeria with each having a p-value of 0.000 and 0.008. In line with the findings, the study recommends among others that Managements of firms should make sure they seek to maintain a positive EVA by maintaining a good rate of return on investors’ funds, as this will improve the quality of its financial, and as this study observes that revenue growth significantly affect the quality of the firms’ financial report, good revenue growth strategies should be put in place as it will boost positively the confidence of investors who look for revenue growth trends in financial reports to gauge a company's growth over specific time periods.</p>