Firm value determines the shareholders wealth maximization and investors’ confidence. Literature has shown that dwindling firm value affected the shareholders wealth maximization, financial health of the firms, and growth of the firms. Research indicated that poor performance affected firm value in manufacturing companies in Nigeria, and not many listed manufacturing firms have integrated human resource accounting into their operations. Therefore, the study investigated the effect of human resource accounting, corporate governance and firm value of listed firms in Nigeria. The study employed the ex post facto research design. The population was 56 manufacturing firms listed on the Nigeria Exchange Group (NGX) as at 31^st December 2023. The sample size was 28 selected using stratified proportionate and simple random sampling technique. Data were obtained from the published audited financial statements for the period of 15 years (2009–2023). Data were analyzed using descriptive and inferential (multiple linear regression) statistics at 5% level of significance. Findings reveal that Human resource accounting has significant effect on TQ of quoted firms in Nigeria (Adj. R² = 0.0611, F (14, 371) = 540.07, p <0.05) while Corporate governance has significant controlling effect on TQ of quoted firms in Nigeria (Adj.R² = 0.1006, F (14, 369) = 61.96, p <0.05). The study concluded that Human resource accounting enhanced Firm Value of quoted firms in Nigeria. The study recommended that policy makers should pay close attention to its human resource and corporate governance policies in order to improve Firm Value.