We propose a neural inverse rendering approach that jointly reconstructs geometry, spatially varying reflectance, and lighting conditions from multi-view images captured under varying directional lighting. Unlike prior multi-view photometric stereo methods that require light calibration or intermediate cues such as per-view normal maps, our method jointly optimizes all scene parameters from raw images in a single stage. We represent both geometry and reflectance as neural implicit fields and apply shadow-aware volume rendering. A spatial network first predicts the signed distance and a reflectance latent code for each scene point. A reflectance network then estimates reflectance values conditioned on the latent code and angularly encoded surface normal, view, and light directions. The proposed method outperforms state-of-the-art normal-guided approaches in shape and lighting estimation accuracy, generalizes to view-unaligned multi-light images, and handles objects with challenging geometry and reflectance.