The main objective of the study is to examine moderating effect of whistleblowing disclosure on Tax manipulation and shareholders’ value of listed deposit money banks in Nigeria. The study adopted an ex-post facto design, which involves analyzing past events to ensure a comprehensive examination of the research topic. To gather the data, a census sampling technique was applied, selecting all 14 listed deposit money banks from the Nigerian Exchange Group (NGX). The data covered financial statements from 2014 to 2024. For analysis, regression analysis was used, with the Ordinary Least Squares (OLS) regression method specifically employed to assess the impact of creative accounting on shareholders' value in Nigerian listed deposit money banks. The analysis was conducted using STATA 17. The decision to use OLS regression was made due to its ability to minimize residual sums of squares while offering a straightforward and effective methodology. The finding shows that Tax manipulation and changes in accounting policies have similarly been shown to distort the reliability of financial statements, leading to misallocations of resources and poor investment decisions. The study also found that the presence of whistle-blowing mechanisms plays a crucial role in moderating these negative effects. Effective whistle-blowing disclosure enhances corporate transparency, holds managers accountable, and can act as a deterrent against unethical accounting practices, thereby protecting shareholder value.  Based on the findings and conclusions of this study, the study recommended that Tax avoidance practices should be more closely monitored, with specific focus on ensuring that tax policies are applied transparently and consistently. Regulators should enhance the scrutiny of deferred tax assets, off-balance-sheet financing, and other tax-related manoeuvres to ensure they are not used to manipulate financial outcomes. Any attempts at aggressive tax planning should be penalized to prevent manipulation and The Nigerian government should enact and enforce stronger protection laws for whistle-blowers in the banking sector. This includes legal protections to ensure that individuals who report financial misconduct are not subjected to retaliation, harassment, or job loss. Encouraging a culture of transparency through such protection will further bolster the role of whistle-blowing in mitigating the effects of creative accounting.