This study measures the relationship between audit firm tenure and the financial reporting quality of listed manufacturing companies in Nigeria using existing secondary data collected from the published financial statements of the selected nine (9) listed manufacturing firms for ten years period from 2011-2020 and analyzed using regression analysis. The empirical outcomes suggest that short audit tenure and audit firm rotation have positive but insignificant effects on discretionary accruals of listed manufacturing firms in Nigeria. However long audit tenure is found to have significant and positive effect on discretionary accrual. It was thus recommended that the regulatory agencies such as the Financial Reporting Council of Nigeria and others including manufacturing firms should seek to review the law to accommodate the elongation and duration of mandatory professional requirement for auditors so as to encourage longer auditor-client relationship. The various professional bodies and regulators should as a matter of urgency carry out their oversight function of a diligent supervision of audit firms to ensure that there is value relevance and quality assurance in their assignment.