This study investigates the influence of board physiognomies on earnings reporting among listed industrial companies in Nigeria. Data were collected from the Nigerian Exchange Group (NXG) over an eleven-year period, spanning from 2014 to 2024. The analysis employed the Ordinary Least Squares (OLS) regression method to estimate the impact of various board attributes on earnings reporting. STATA 13 statistical software was utilized for data analysis. The findings indicate a significant relationship between board physiognomies and earnings reporting. Specifically, board composition, board size, board ownership, gender diversity, and leverage were found to have a strong positive effect on earnings reporting. All these factors were significant at the 1% level, except for board composition, which showed significance at the 10% level. In contrast, the results revealed a substantial negative relationship between firm size and earnings reporting. Based on these findings, the study recommends the formation of effective and efficient board structures to enhance earnings reporting in listed industrial companies in Nigeria. This is especially pertinent for firms with very large or very small boards, as well as those with high levels of board ownership.