The study examines the impact of glaucoma on audit quality in Nigeria’s oil and gas sector. The research, which involved 100 auditors from publicly listed companies, found that those with glaucoma made more errors, took longer to complete audits, and experienced lower client satisfaction compared to those without the condition. The study also highlighted the importance of healthcare interventions in improving audit quality. Auditors who received timely treatment, eye check-ups, or used vision aids performed better, with fewer errors and higher efficiency. The research recommends regular eye exams, vision aids, training for auditors with visual impairments, and raising workplace awareness about eye health. The study concludes that untreated glaucoma can hinder audit performance, but proactive healthcare measures can mitigate its effects, leading to improved performance and more reliable financial reporting in the oil and gas industry.