Earnings quality indicates an organization’s capacity to produce sustainable and predictable future earnings based on its reported net income or profit. Evaluating earnings quality necessitates a comprehensive examination of a company’s financial documents and tax records, typically conducted by financial analysts or consulting firms. The preparation and presentation of performance reports are crucial, as they significantly affect stakeholder perceptions. Hence, the quality of earnings and the way it is reported play a vital role in shaping the public image of the entity. This research explores the relationship between human resource accounting and earnings quality within the oil and gas sector listed in Nigeria, focusing on variables such as operating cycle, sales volatility, performance, and liquidity. Using both survey and ex-post facto designs. The study encompasses a sample of 9 oil and gas firms from a population of 12 over a 15-year span (2008–2023). The research involved collecting data from 200 observations from these companies, which were analyzed using valid diagnostic tests, pooled OLS, and multiple regression analysis to investigate the relationships between variables. The main findings reveal that human resource accounting has a significant effect on earnings quality in Nigeria's listed oil and gas sector, as indicated by F(4,133) = 69.43, p-value = 0.000, adjusted R2 = 0.515, and R2 = 0.546, resulting in the rejection of the null hypotheses (H0). Consequently, the study concludes that human resource accounting positively influences earnings quality in these firms. Recommendations include urging regulatory bodies to create incentives for adherence to earnings quality standards, enhance transparency in disclosures, and penalize companies that withhold essential information. Additionally, firms should refrain from manipulating earnings to disguise inefficiencies, as this behavior adversely affects earnings quality.