Abu, S.O.Abdulkarim, Shaibu AlhassanOkpe, J.U.2023-12-102023-12-102020-09-09Abu, S. O., PhD1, Alhassan, A. S., PhD2 & Okpe, J. U3. 1 & 3 Department of Accounting, Faculty of Management Sciences, Federal University, Dutsin- Ma, Katsina State department of Accounting, Faculty of Administration, Nasarawa State University, Keffihttps://keffi.nsuk.edu.ng/handle/20.500.14448/574The banking sector had been operating under several committees since time immemorial in order to improve financial performance. Yet, collapse of banks’ in Nigeria continues to be on the increase. The failure of the banks was attributed to many factors, such as poor performance, fraudulent and unethical behaviour of the management and board of directors. This study assesses board committees and financial performance of listed deposit money banks in Nigeria. 14 banks were selected out of 21 listed deposit money banks on the Nigerian Stock Exchange as at 31st December 2018 using secondary data through their published audited financial statements. Multiple regression analysis was utilized to analyze the data. The result reveals that only three variables (board credit committee, board meeting, and nomination and evaluation committee) have a significant association with financial performance. The study recommends that board committees such as credit committee should be increased to the minimum of 4 and maximum of 8 members, board meetings should be increased to the maximum of 6 meetings and nomination and evaluation committee should be reduced to the maximum of 4 members for all banks operating in NigeriaenFinancial performance, board committees and corporate governance.Article