This paper examined the effect of corporate governance, firm characteristics and voluntary information disclosure in quoted manufacturing companies in Nigeria. The corporate governance was Proxied by gender diversity, audit committee size, audit committee meeting frequency and risk management committees; firm characteristics was equally proxy by leverage, firm size, audit firm type, and profitability while voluntary information disclosure was proxied by disclosure checklist. Content analyses of the annual report of sampled companies were analyzed using descriptive and inferential statistics. An ex-post facto research design was adopted for the study. A simple random sampling technique was used to select the sample. Data were obtained from ten (10) years’ (2013-2022) annual reports and accounts of sampled manufacturing firms in Nigeria. Multiple regression was used to test the hypothesis at a significance level of 5%. The findings showed that corporate governance and firm characteristics jointly and significantly affected the voluntary information disclosure of listed manufacturing firms in Nigeria (p-value =0.0000; <0.05). The findings also showed that audit committee meeting frequency, audit firm size and profitability was negatively significant related to voluntary disclosure while gender diversity, audit committee size, risk management committee and firm size was positively significant on the disclosure voluntary information disclosure. However, leverage has insignificant negative relationship with voluntary information disclosure. The Adjusted R Square of 0.31 showed that 69% is outside voluntary accounting information disclosure. It was recommended that the management should pay attention to disclosure of voluntary information as current level is below the disclosure level obtainable in other part of the world.
