Nickel oxide is a nonstoichiometric transparent conductive oxide with p-type conductivity, a wide-band energy gap of 3.4~4.0 eV, and excellent chemical stability, making it a very important candidate as a material for bipolar devices.P-type conductivity in Transparent Conductive Oxides (TCO) is controlled by the oxygen vacancy concentration. During the TCO film deposition process, additional oxygen diffusing into the NiO structure causes the formation of Ni 3p ions and Ni vacancies. This eventually affects the hole concentration of the p-type oxide thin film. In this work, the surface morphology and the electrical characteristics were confirmed in accordance with the annealing atmosphere of the nickel oxide thin film.