ABSTRACT:- The study so is set to examine the impact of Board Independence on Financial Reporting quality of Pharmaceutical companies in Nigeria. A total of 10 Pharmaceutical Companies were selected for the study. Time series data were obtained from annual report of Pharmaceutical companies from 2006 -2019. Accrual model was used to compute the proxy for financial reporting quality; while Board Independence is calculated as the ratio of Non-Executive to Executive directors on the Board. Regression analysis was used to analyze the data. The study indicated that Board Independence has significant impact on financial reporting quality of Pharmaceutical companies in Nigeria. Hence the study recommended that they should be inclusion of Non-Executive Directors into the Board which will help to promote quality of report.

Keywords: Board Independence, Pharmaceutical Companies, Accrual Model, Fincial Reporting quality.