CORPORATE GOVERNANCE QUALITY AND EXTERNAL AUDIT QUALITY ON EARNINGS MANAGEMENT IN NIGERIA’S OIL AND GAS SECTOR: A POST-COVID-19 PERIOD

This study investigates the impact of corporate governance quality and external audit quality on earnings management in Nigeria‘s oil and gas sector during the post-COVID- 19 period. Drawing from 56 firm-year observations of seven listed companies between the periods 2018-2025, the study explores both discretionary accruals and real earnings management (REM) as key proxies for earnings manipulation. Using ordinary least square panel regression models, the findings reveal a significant increase in earnings management practices following the COVID-19 pandemic, indicating heightened managerial incentives to manage earnings under economic pressure. It recommends stronger regulatory oversight, enhanced board structures, and improved audit practices to safeguard financial reporting integrity. The findings offer valuable insights for policymakers, regulators, and stakeholders seeking to strengthen institutional responses to future economic shocks. Keywords: Corporate Governance, External Audit, Post-COVID, Earnings Management.