This study investigates the relationship between firm characteristics and financial statement fraud in Nigerian manufacturing firms. Using a sample of all 57 manufacturing companies that have the potential to exhibit the firm characteristics and financial statement fraud being investigated. As of 2022, using Lusha database business leads from manufacturing companies in Nigeria., we examine the impact of firm size, profitability, fictitious revenue , financial reporting quality , and corporate governance on the likelihood of financial statement fraud. Our results show that firms with weaker corporate governance, lower profitability, and higher leverage are more likely to engage in financial statement fraud. Additionally, we find that financial reporting quality have no significant effect on financial statement fraud. The study contributes to the literature by providing evidence on the factors that influence financial statement fraud in Nigerian manufacturing firms. This study adopted a quasi-experimental research design which helps to examine the impact of firm characteristics on fraudulent financial statement fraud in Nigeria. The findings have implications for regulators, auditors, and investors seeking to mitigate financial statement fraud in Nigeria.