CORPORATE GOVERNANCE EFFECT ON TAX PLANNING OF MANUFACTURING FIRMS IN NIGERIA: AN EMPIRICAL INVESTIGATION

Abstract The main objective of the study was to examine the influence of corporate governance on tax planning quoted manufacturing firms in Nigeria from 2012 to 2024. The study focused on corporate governance and specifically examined the effect of board size, board independence, board gender diversity, audit quality and audit committee size. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The hypotheses were validated using multiple Regression technique. Results showed that board size, board independence, and board gender diversity were significant and audit committee size were not significant. The study recommended among others moderate board sizes to improve efficiency of decision making.