The aim of the study is to investigate the pre- and post-adoption of whistle blowing policies in connection with corporate governance committees (remuneration committee, risk management committee and credit/finance committee) of 134 sample firms in Nigeria for 2016–2021. We used ex-post facto and correlational research design. The results of the logistic regression showed that the blowing policy seemed positively linked to the credit and finance committee. The risk management committee revealed an insignificant correlation with whistle-blowing policy, and the remuneration committee reduced whistle-blowing activities for both periods (before and after) of this study. The study concluded that corporate governance committees played an important role in whistle-blowing policy processes. It was recommended that regulators and policy makers encourage the formation of guidelines on whistle blowing policies in all sectors of the economy and ensure compliance with the Code of Corporate Governance, as well as the implementation of whistle blower protection bills proposed by some prominent legislators.