This study investigates the impact of Audit Committee Expertise on Earnings Management Practices in Nigerian financial institutions. Based on the Agency theory, which recognizes the monitoring roles of external auditing playing a part in mitigating agent-principal conflict. The study used a quantitative approach, and data were gathered from S&P Capital IQ of the Nigerian financial institutions. The sample for this study focused on countries' annual financial reports and the data on S&P Capital IQ. Based on those criteria, the final sample comprised 180 firm-year observations from 2010-2021. Firm-level financial data were collected from the S&P Capital IQ, supplemented by firms' annual reports. The study's findings revealed that Audit Committee Expertise significantly impacts reducing earnings management practices. Similarly, Audit Quality has an impact on decreasing Earnings Management Practices. This study has practical implications for regulators and investors and has a scholarly contribution to the body of knowledge and existing literature. This paper is original and unique in its form, has value in reducing modern-day earnings management practices, and is helpful to all those who might cherish and admire its standing. Keywords: Audit quality, Audit committee expertise, Earnings management practices, Agency.