This study investigates how corporate governance attributes influence the financial performance of listed consumer goods firms in Nigeria, specifically looking at factors like board committees, board composition, and the presence of non-executive directors. The study measures financial performance using Return on Assets (ROA) as the dependent variable, while corporate governance factors serve as independent variables. To conduct the research, secondary data was collected from the financial reports of 15 randomly selected consumer goods firms listed on the Nigerian Exchange Group over a period from 2015 to 2024. The analysis applied multiple regression to examine the effects of board committees, board composition, and non-executive directors on ROA, while controlling for audit tenure. The results of the study indicate that both board committees and non-executive directors significantly contribute to better financial performance. Similarly, firms with a higher proportion of non-executive directors show stronger financial performance, underlining the value of independent oversight in aligning management with shareholder interests. However, the study did not find board composition to have a significant impact on financial performance in the context of the firms studied. It was recommended to firm to Strengthening the role of board committees, particularly those responsible for audit and risk management, could further enhance oversight and improve decision-making processes. Additionally. Firms should consider prioritizing the appointment of more non-executive directors to enhance oversight and transparency, ultimately driving better financial outcomes.