Joy Debski, in her article, Neo-Colonial Influences and Corporate Governance Emergence: A Case for Corporate Governance Divergence, critiques neo-colonial corporate influences on Nigeria’s governance frameworks, questions governance convergence, and advocates for divergence to improve accountability through context-specific models. Using a comparative doctrinal research methodology, Debski analyzes corporate governance structures in the United Kingdom and Nigeria, relying on statutes, regulatory codes, corporate reports, and other secondary sources. The findings of this research reveal that while the United Kingdom’s principle-based “comply-or explain” model functions within its robust institutional environment, it is often unsuitable for Nigeria, where regulatory enforcement is weak, ownership structures are concentrated, and political interference persists. Nigeria’s governance challenges stem from regulatory inefficiency and executive dominance. The study is limited by its reliance on secondary data and focus on selected jurisdictions. Debski, however, offers a foundation for broader empirical research. Debski argues that governance divergence, grounded in local realities, is essential for effective corporate governance in Nigeria. The findings provide policymakers with a framework for balancing global best practices with localized accountability mechanisms.