| Summary: | Regardless of the significance of the corporate governance mechanisms and audit quality in observing earnings management, the results of prior studies have been conflicting, and the majority of the investigations have been carried out in both developed and developing nations among which Nigeria has many differences with them. However, the financial calamities in Nigeria are increasing due to the need for looking at the indicators of earnings reliability as the major factor. This study's main objective is to examine the mediating effect of audit quality on the association between corporate governance mechanisms and earnings management using the four causal stages of Baron and Kenny's assumptions for mediation. Thus, the study reported all relevant mediation model results, hence, it only considered the mediating relationship. The study used all listed firms in the Nigerian stock market from 2017 to 2021 financial year. The data was collected from secondary sources of data streams, annual reports, and accounts of the firms. The data were analyzed using multiple regression after all necessary diagnostic tests. However, seven variables of corporate governance were employed and only three of Board Size, Board Independence and Audit Committee Gender certified the conditions of mediation and four of Board Gender, Audit Committee Size and Audit Committee Accounting Expertise failed. The finding of this study highlighted to what degree the audit quality effect is mediating the mansion relationship which contributed to the relevant literature. It also provides a basis on which practitioners, corporate managers, and all users of financial reports can make a rational investment decision in Nigeria and across the globe. Copyright © 2023– All Rights Reserved.
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