Author(s): Asaad Munshid Mohammed
The Earning quality is to be consider as the essential pillar of capital market as effective resource distribution, which is determined by such information. In the annual reports, the actual firm’s performance is neither revealed nor reflected in the earnings report, then huge losses are faced by economy, investors, different companies and individual employee. Similarly, the suggestions of claim that in annual reports there disclosed Earning quality in which stakeholders are very much concerned as their decision making is highly influence on this information, specifically Information on contracts and investments. Similar to this research, which focused on the Malaysian business market, data from Malaysia's top 100 firms were gathered. According to the findings, auditors are crucial to businesses and immediately contribute to high-quality earnings.