THE EFFECT OF AUDIT COMMITTEE RESOURCES ON ACCOUNTING REPORTING QUALITY OF LISTED OILAND GAS IN NIGERIA.

This study focuses on the link between audit committee resourcesand accounting reporting quality proxy by accrual quality of listed Oil and Gas firms in Nigeria.The aim is to examine whether audit committee variables such as female gender, size, and accounting certificationexperthavean oversight effect on financial reporting quality. The study employed ex-post facto and correlational research designs. The population of the study is twelve (12) oil and gas firms listed on the Nigerian Exchange Group as of December 31, 2021. The study covered a- tenyears period from 2012 to 2021. Ten (10) oil and gas firms were sampled using the purposive sampling method. The information is taken from audited yearly accounts of the sampled firms which formed a panel data set that was analyzed using the multiple regression method of analysis.The study provides evidencethat Audit Committee-female gender (ACFG), Audit Committee Size (ACSZ), and Audit Committee Accounting Certification expert (ACAE),influencethe Financial Reporting Quality of listed Oil and Gas firms in Nigeria. The study acclaims that there is a necessity for policy maker make provisionfor at least two accounting certification resources in the audit committee to grip multifaceted financial entities more effectively than others generally inOil and Gas firms listed in Nigeria.