This study empirically examined as to whether earnings per share (EPS), book value per share (BVP), cash flow per share (CFPS), and dividend per share (DPS), as well as the interaction of audit quality with EPS, BVPS, CFPS, and DPS, have a significant impact on the share price of publicly traded companies in Nigeria. As of December 2019, there were a total of 161 listed companies. One hundred and fifty-four firms were utilized as the adjusted population after a filter was applied. Only quantitative data were retrieved from the sampled firms’ annual reports and accounts, and the study adheres to the positivist paradigm. Using STATA and multiple regression techniques, the study discovered that audit quality and its relationship with EPS have a considerable significant impact on the share price of listed companies in Nigeria. Interactions of Audit Quality with BVP, EPS, CFPS, and DPS, on the other hand, have a strong negative impact on share price. Thus, the study suggests that regulatory bodies such as the CBN and SEC ensure that enterprises in Nigeria utilize the services of Big4 Audit Firms, as this improves the quality of accounting information and hence improves the link between accounting information and share price
