Ukpata, Tom LifuMusa, Hassan2023-12-102023-12-102021-06-01Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact on governance and performance. Journal of Financial Economics, 94(2), 291–309. Adhikari, A., Derashid, C., & Zhang, H. (2006). Public policy, political connections, and effective tax rates: longitudinal evidence from Malaysia. Journal of Accounting and Public Policy, 25, 574-595. Ahmed, B., & Mounira, S. H. (2015). The impact of governance mechanisms on tax aggressiveness: empirical evidence from Tunisian context. Journal of Asian Business Strategy, 5(1), 1-12. Aliani, K., & Zarai, M. A. (2012). Demographic diversity in the board and corporate tax planning in American firms. Business Management and Strategy, 3(1), 72–86. Aliani, K., Hamid, I., & Zarai, M. A. (2011). Diversity in kind in the board of directors and tax optimization: Validation in the Tunisian context. Journal of Management and Global Business Research, 11(1), 41-50. Aliani, K., Mr. Hamid, I., & Zarai, M. A. (2011). Diversity in kind in the board of directors and tax optimization: validation in the Tunisian context. Journal of Management and Global Business Research, 11, 41-50. Armstrong, C. S., Blouin, J. L., Jagolinzer, A. D., & Larcker, D. F. (2015). Corporate governance, incentives, and tax avoidance. Journal of Accounting and Economics, 60(1), 1–17. Armstrong, C. S., Core, J. E., & Guay, W. R. (2014). Do independent directors cause improvements in firm transparency? Journal of Financial Economics, 113(3), 383–403.https://keffi.nsuk.edu.ng/handle/20.500.14448/712This study examines the effect of board characteristics on tax aggressiveness of listed consumer goods in Nigeria. The study adopts Ex-post facto research design by using secondary data extracted from annual reports of the selected companies for board independence, board size, and board financial expertise. The population of the study is the 21 listed consumer goods companies in Nigeria. However, 18 listed companies are selected for the study using judgmental or purposive sampling method. Panel regression technique was used and found out that board independence and board financial expertise are significant negatively related to tax aggressiveness of listed consumer goods in Nigeria. However, an insignificant effect of board size on tax aggressiveness was found. It is concluded that board characteristics are negatively related to tax aggressiveness. The study recommends among others that, the consumer goods in Nigeria should ensure that most of the board directors are non-executive with sound accounting and finance background. This is to say that, when the board is majorly dominated by chartered accountants, they are more likely to insist on quality financial reports for the companies.enBoard Independence, Board Size, Board Financial Expertise, Tax Aggressiveness, Consumer Goods, NigeriaArticle