The article investigated how certain factors of audit committees affect how companies in Nigeria manage their earnings. They studied industrial goods companies by analyzing data from their annual reports. The audit committee's gender diversity and independence were linked to lower earnings manipulation by these companies. Although the size, financial expertise, and number of meetings of the audit committee did not have a significant impact on earnings management. The research suggests that having diverse and independent members in the audit committee can help in reducing the manipulation of earnings by industrial companies in Nigeria.