Natural Resources firms. A sample of 7 firms was drawn from the population. Data was collected through secondary sources from annual financial reports of the firms from 2008-2015. The study adopted the correlation and ex-post factor research designs and employed the use regression as a tool for data analysis. The results showed a positive significant relationship between leverage, liquidity, board size and financial reporting quality, measured using residuals from the modified Jones model by Dechow, et al. (1995). It is recommended among others that managers of firms in the Agriculture and Natural Resources sectors maintain an optimum liquidity level and finance their operations from more of debt instruments, so as to ensure quality of reported accounting numbers. The Nigeria Stock Exchange (NSE) should review its monitoring rules to ensure specific rules for the prevention of window dressing activities by management in financial reporting.