This study examined the effect of corporate governance on the performance of listed manufacturing companies in Nigeria with reference to board size and audit committee independence. The study covered the influence of board size and audit committee independence on performance variables such as net profit after-tax and return on capital employed. The secondary source of data collection was adopted which includes the use of data collated from listed manufacturing companies through the Nigerian Exchange Group (NGX) Fact Book (2023). Data collated was analyzed using the descriptive statistics and correlation matrix with the aid of STATA version 15. The results revealed that board size and audit committee independence has a significant positive impact on return on capital employed (ROCE) and net profit after-tax (NPAT). The study therefore recommended that manufacturing companies listed on stock exchanges should ensure their audit committees consist of independent directors with appropriate experience and knowledge in risk management, financial reporting, and auditing.
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