Accurate picture of accounting information has been confronted with the major problem of creative accounting and it is prevalent in the quoted manufacturing 
companies in Nigeria. On the other hand, most financial statements do not reflect many factors that affect financial condition and the components of human capital diversity. The study investigated the effect of human capital diversity on faithful representation of accounting information. The study employed survey research design. The population of the study was 670 employees of manufacturing companies on the Nigerian Exchange Group (NEG). Stratified and convenience sampling techniques were used and a total of 670 were distributed out of which 600 copies were properly filled and returned representing 89.55% success rate. The Cronbach Alpha reliability coefficient ranged between 0.710 and 0.972. The data were analyzed using descriptive and 94inferential (multiple regression) statistics. The study found that human capital diversity has significant effect on faithful representation of accounting information Adjusted R2= 0.250; (F4, 449) = 64.8, p < 0.05). The study concluded that human capital diversity has significant effect on the faithful representation of accounting information of listed manufacturing organizations in Nigeria. This study recommended that the policy maker should encourage and create a conducive atmosphere for human assets to showcase their political influence, religious influence, social influence, and intellectual influence for organization to attain its objectives of profit maximization.

Keywords: Accounting Information, Financial Reporting Quality, Human Capital Diversity, Manufacturing Companies, and Non-financial information.