Board Characteristics and Financial Reporting Quality: An Empirical Analysis of Public Limited Companies in Cameroon

Samuel Tanjeh Mukah, Martin Ngassa, Wamba Berthelo Kueda and Tiateh Prince Tantoh
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Samuel Tanjeh Mukah: Department of Finance and Accounting, Faculty of Economics and Social Sciences, University of Buea, Cameroon.
Martin Ngassa: Department of Accounting and Finance, Faculty of Economics and Management Sciences, University of Yaounde 2, Cameroon.
Wamba Berthelo Kueda: Department of Accounting, Faculty of Economics and Management Sciences, University of Bamenda, Cameroon.
Tiateh Prince Tantoh: Department of Accounting, Faculty of Economics and Management Sciences, University of Bamenda, Cameroon.

International Journal of Research and Scientific Innovation, 2025, vol. 12, issue 6, 1476-1490

Abstract: This study investigates the effect of board characteristics on the Financial Reporting Quality of Public Limited Companies in Cameroon. Primary data was collected from 60 Public Limited Companies and analysed using Pearson correlation and binary logistic regression. The findings reveal that Chief Executive Officer Duality significantly affects Financial Reporting Quality both negatively and positively depending on how the Chief Executive Officer navigates the dual roles of being a member of the board and where he is involved in making decisions that affect the evaluation of his own performance. Furthermore, the findings disclose that board size, board independence, and female representation in the board significantly influence the Financial Reporting Quality of Public Limited Companies in Cameroon. The study therefore recommends that: Public Limited Companies should maintain large board sizes of at least 16 members who possess the necessary expertise and financial knowledge to enhance Financial Reporting Quality; women who possess the necessary knowledge and skills to boost board deliberations and decision-making should be represented in the board to bring unique experiences and problem solving approaches; and that a Chief Executive Officers who at the same time is a member of the board be made to operate in a robust governance structure with clear roles and responsibility and be subject to regular checks and balances by the board of directors.

Date: 2025
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