The research investigated the relationships or links between structure of corporate governance and financial performance of some Nigerian banks. A sample of 14 banks that are listed in Nigerian Stock Exchange (NSE) for 11 years consecutively (from 2007-2017) were selected. The data employed for this study were secondary; sourced from internet and NSE fact book. Ex post facto research design was used and analysis was carried out using “Ordinary Least Square Method” and descriptive statistic. The F-stat, Dubin Watson,RSquare(R2) were used to test designed hypothesis using Econometric views (E-Views). The results showed that audit quality and board size affects corporate financial performance of named Nigeria banks negatively and positively respectively which is based on ROA evaluations. it was therefore recommended that efforts should be directed on enhancing corporate governance code of named Nigerian banks, professional ethical behavior among the management team, inclusion of major stakeholders in corporate governance management team, training and retraining of board members specifically to promote internal control. More emphasis should be devoted to board size variables and Audit Committee with qualified professionals with versatile experience on oversight function.

Keywords : Return on Asset, Board Size, Board Composition, Audit Quality, Corporate Performance.