The study investigated the impact of audit time pressure and Industry Specialized Audit on financial reporting quality among quoted manufacturing companies on the Nigeria Exchange (NGX) from 2013-2022. Data for the study were collected from Audited Annual Financial Statements of sixty (60) listed manufacturing firms in Nigeria. Statistical techniques such as descriptive statistics, correlation analysis and random effect model, were employed to analyze the data. The findings revealed that industry specialized audit positively influenced firms’ financial reporting quality, signifying that auditors with industry-specific expertise significantly contribute to enhance firms’ financial reporting quality. Furthermore, audit time pressure also exerted a positive and significant relationship with firms’ financial reporting quality, implying that providing auditors with adequate time for thorough financial scrutiny can lead to improved firms’ financial reporting quality. The study therefore concluded that to ensure firms’ financial reporting quality among the manufacturing firms in Nigeria, adequate audit time should be allocated for audit assignments. The study therefore recommended that it is only by allocating specific audit responsibilities to industry specialized auditors, limiting audit time pressure by providing adequate time for audit assignments, and investing adequately on auditors' training that an enhanced firms’ financial reporting quality can be guaranteed among the manufacturing companies in Nigeria.

Financial Reporting Quality, Industry Specialized Audit, Audit Time Pressure, Quoted Manufacturing Companies