This study examines the moderating effect of board size on audit committee attributes and financial reporting quality of listed consumer goods companies in Nigeria. Drawing on agency theory, it explores how the size of a corporate board conditions the strength and direction of audit committee attributes and their eventual effectiveness on financial reporting quality. The study adopted an ex post facto research design and utilized panel data of one hundred and fifty (150) pooled observations gathered from a population of nineteen (19) listed consumer goods companies in Nigeria out of which fifteen (15) companies were purposively sampled for the study after utilizing a filter criterion over a ten (10) year period (2016-2025). The study used secondary data extracted from the published annual reports and accounts for the period under study and employed a panel multiple regression technique to analyze the data via the Stata 17 statistical package. The study findings revealed amongst others that board size has an insignificant and negative moderating effect on the relationship between audit committee size and audit committee independence on financial reporting quality. The study concludes that the effectiveness of audit committees does not operate in isolation but is influenced by the broader board structure through synergy with an effective audit committee that produces high-quality

financial reporting. The study recommended, amongst others, the need for companies to periodically review large boards to ascertain their effectiveness; the inclusion of more independent and non-executive directors on boards and audit committees to ensure independence in financial reporting quality.