This article examines Audit Quality and Financial Reporting in African Emerging Markets: Challenges and Opportunities in the 2020s with a focused emphasis on Nigeria within the field of Political Science. It is structured as a mixed methods study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.