The main task of an auditor is related to the company's income, savings and investment. In addition, the duties and responsibilities of an auditor are to examine financial records, write reports at the end of audit procedures that determine the level of accuracy and clarity that the organization takes into account, ensuring that financial reports follow accounting principles. This is required for the firms to improve operations, build trust among stakeholders, and promote accountability. The current study's goal is to measure the influence of audit quality on earnings quality. A quantitative research methodology will be utilized to examine secondary data from 435 Malaysian companies listed on Bursa Malaysia's Main Market. The data collected is for the period from 2016 to 2021. The E-Views application will be utilized for the statistical investigations since it includes a range of built-in specification procedures to investigate panel data sets. The study's results show that audit quality have effect on earning quality, with audit quality having a beneficial effect on earning quality. The results show how complicated the idea of earning quality is and how dependent it is on a variety of elements, including business characteristics, accounting procedures, controls and governance, auditors, goals, and external elements.
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