This study aims at investigating the effects of audit learning competency, digital cultural involvement and stakeholders’ expectations on digital accounting implementation in Nigeria. There had being the need of transforming from the analogue system of accounting handling to digital accounting. The work of auditors are becoming cumbersome due to interconnected smart machines. Researchers in developing world like Nigeria does not want to be left behind in the comity of digital accounting and audit performance. Questionnaires were administered through, 290 professional accountants, tax experts and tax administrators, they responded through google forms. The questionnaire were based on five Likert scale of strongly agreed, agreed, not decided, disagreed and strongly disagreed. The sampling technic was purposeful as the questionnaire were given to professional accountants in Ondo State through their various platforms. Regression analysis was done through Ordinary Least Squares (OLS) to test the hypotheses formulated for the study. The study revealed that implementation digital accounting had enhanced audit performance in Nigeria. It was equally revealed that audit learning competence and stakeholders’ expectations capabilities exhibited a positive and significant effect on digital accounting implementation in Nigeria. Digital cultural involvement exhibited positive but statistically insignificant effect on digital accounting implementation in Nigeria. It was therefore recommended that auditors should be involved in more rigorous digital training in order to help in achieving digital accounting implementation in Nigeria. Also there is the need for stakeholders in Nigeria to broaden their digital culture (expectations) in the use of the internet of things, quantum computing, artificial intelligence (AI), robotics and the development of analytics in order to enjoy spreading out in digital accounting application.