This study examined effect of auditors’ independence on financial reporting quality of listed oil and gas companies in Nigeria. Eight (8) companies make up the population of this study but only six (6) was sampled due to the availability of data within the study period. Data was extracted from published accounts of these companies for the period 2012-2021. In order to examine the effect of the independent variable (auditors independence) on the dependent variables (discretionary accruals), descriptive statistics, correlation statistics and generalised least square techniques were used. The findings revealed that only audit tenure has a positive impact on financial reporting quality of the sampled oil and gas companies while other variables do not have a significant effect on financial reporting quality of these companies. Thus making this study to have little evidence to agree with the null hypothesis which states that “Auditors independence does not have significant effect on Financial Reporting quality of Listed Oil and Gas Companies in Nigeria. The study recommends that other sectors such as insurance companies and consumer goods can be used to assess the effect of Auditor independence on Financial Reporting Quality; also other variables beside audit switching, audit fee, audit tenure and Big4 should be used in future studies and the study should go beyond 2021 to have a more favourable outcome.