%0 Journal Article %T Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria %J International Journal of Management, Accounting and Economics %I Mashhad: Behzad Hassannezhad Kashani %Z 2383-2126 %A Gambo, Joshua Samuel %A Terzungwe, Nyor %A Joshua, Okpanachi %A Agbi, Samuel Eniola %D 2019 %\ 11/01/2019 %V 6 %N 11 %P 780-794 %! Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria %K Board Independence %K Board expertise %K foreign board member %K Firm Size %K leverage %K financial performance %R %X Most studies on board independence, board expertise, foreign board members and financial performance in Nigeria and other parts of the world showed different results with some showing positive, negative and mixed results. This study examined the effect of board independence, expertise and foreign board member on the financial performance of listed insurance firms in Nigeria. The population of the study comprises 26 listed insurance firms in Nigerian Stock Exchange and 17were selected as sample the size using random sampling technique. The regression analysis revealed that board expertise and foreign members have statistical significant effect on the financial performance measured by return on asset (ROA). Board independence has a significant effect on ROA but do not have significant effect on return on equity ROE. The study  therefore, recommend that regulators must ensure that competent independent board members are well represented in the board of directors, and insurance companies should adhere strictly to the corporate governance code of conduct as it affects  board expertise  and foreign  board members so  to improve the quality of financial performance. %U https://www.ijmae.com/article_114667_5de0520fb20f871a0879e45ad37106c5.pdf