CINCINNATI — Mike Nugent’s 36-yard field goal attempt with two seconds remaining in overtime sailed wide right and the Cincinnati Bengals and Carolina Panthers finished with a 37-37 tie on Sunday at Paul Brown Stadium.

It was the first tie in Cincinnati since a 13-13 deadlock with the Philadelphia Eagles on Nov. 16, 2008.

Bengals quarterback Andy Dalton passed for 323 yards and two touchdowns, and running back Gio Bernard rushed for 137 yards and a touchdown for the Bengals (3-1-1), who were coming off last week’s humbling 43-17 loss at New England.

Panthers quarterback Cam Newton passed for 284 yards with two touchdowns and an interception, and rushed for 107 yards and a score.

In overtime, the Bengals won the toss and drove 56 yards in 13 plays to take the lead on a 42-yard field goal by Nugent with 8:35 left in the extra period.

Panthers kicker Graham Gano’s 36-yard field goal tied the score 37-37 with 2:19 left.

The Bengals took over with 2:11 remaining. A roughing the passer penalty on Panthers defensive end Charles Johnson gave the Bengals possession at the 16-yard line, setting up Nugent’s attempt.

An impressive 15-play, 86-yard drive on Carolina’s opening possession ended with a 3-yard touchdown pass from Newton to receiver Kelvin Benjamin.

The Bengals tied the score 7-7 on a 5-yard touchdown pass from Dalton to wide receiver Brandon Tate, then took the lead on Bernard’s 89-yard touchdown run on the first play of their second possession. It was the second-longest rush in franchise history.

Carolina trailed 17-10 at halftime but captured the momentum when linebacker Antoine Cason grabbed the first of two Dalton interceptions and returned it to the Cincinnati 10.

Running back Fozzy Whittaker scored on a 4-yard run for a 17-17 tie.

Newton capped a 77-yard drive with a 12-yard touchdown run, his first rushing TD this season, putting Carolina ahead 24-17.

Cincinnati answered after Graham Gano missed a 38-yard field goal.

Wide receiver Mohamed Sanu caught a 34-yard touchdown pass from Dalton over cornerback Melvin White to tie the score 24-24 with 11:38 remaining. Sanu had 11 catches for 120 yards and a touchdown.

With 4:50 remaining, Newton found tight end Greg Olsen wide open for a 13-yard touchdown to put the Panthers ahead 31-24, capping an 80-yard drive.

It took just seconds for Cincinnati to tie the score when Adam Jones’ 97-yard kickoff return set up running back Jeremy Hill’s 3-yard touchdown with 4:32 left.

Free safety Reggie Nelson intercepted Newton’s pass and returned it 31 yards to Carolina’s 24-yard line, setting up Nugent’s 38-yard field goal to put the Bengals ahead 34-31 with 2:11 left.

Gano kicked a 44-yard field goal on the final play of regulation to send the game to overtime.

NOTES: Bengals All-Pro WR A.J. Green was out Sunday with a toe injury that flared up in practice on Wednesday. Brandon Tate started in Green’s place. … Bengals LB Vontaze Burfict, who returned after missing two games with concussions, left early in the second quarter after a blow to the head and then returned moments later. … Carolina RB Jonathan Stewart (knee) missed his third straight game. … RB DeAngelo Williams was out with a high ankle sprain, further hindering the Panthers’ rush offense that produced an NFC-low 74.8 yards. Fozzy Whitaker started in Williams’ place. … Cincinnati has not lost at home since a 20-19 defeat to Dallas on Dec. 9, 2012.