Despite the adoption of International Financial Reporting Standards (IFRS) in Nigeria, evidence suggests that financial reporting practices in the country remain below expectation. The main objective of this study was to ascertain the determinants of financial reporting quality of listed pharmaceutical companies in Nigeria. The determinants of financial reporting quality used in this study were management quality, audit committee financial expertise, ownership structure and internal control systems. The research design adopted in this study was ex post facto, secondary data were used and the population of the study was 7 listed pharmaceutical companies of which census sampling technique was employed to retain them as the sample size of the study. The technique of data analysis employed was ordinary least square regression analysis and the statistical package used was E views version 13. The findings of the study revealed that management quality (Coef. = - 0.251; p = 0.0021) has significant negative effect on income smoothing; audit committee financial expertise (Coef. -0.321; p = 0.0000)) has significant negative effect on income smoothing; ownership structure (Coef. = 0.018; p = 0.0562) has nonsignificant negative effect on income smoothing and internal control system (Coef. = -0.208; p = 0.001) has significant negative effect on income smoothing of listed pharmaceutical companies in Nigeria. Thus, it was concluded that management quality, audit committee financial expertise and internal control systems are major determinants of financial reporting quality of pharmaceutical firms in Nigeria. It was therefore recommended amongst others that the board of directors should make educational qualifications and professional competence key criteria in the selection and promotion of CEO. Also that The financial reporting council of Nigeria (FRCN) and Security and Exchange Commission (SEC) should enforce compliance with corporate governance codes that emphasize financial literacy of audit committee members

Stella Anthony Ukpe, Dorathy Chridtopher Akpan, Uwem Etim Uwah, Akwaowo Ernest Inyang,"Detrminants of Financial Reporting Quality of Listed Pharmaceutical Companies in Nigeria" International Journal of Advanced Multidisciplinary Research and Educational Development, V2(5): Page(153-164) September - October 2026. ISSN: 3107-6513. www.ijamred.com. Published by Scientific and Academic Research Publishing.