The aim of this study is to examine the effects of corporate governance on financial reporting quality in the develop countries, especially in Malaysia.Firms in Malaysia will definitely gain valuable benefit from this study because corporate governance and financial reporting quality are the significant determinant of the development, survival, sustainability and growth of a particular organization.The corporate governance indicators used in this study include the size of board directors, independence of board directors, gender diversity of board directors, instituitional ownership structure, state ownership strusture, managerial ownership structure, audit committee independence, audit committee expertise and audit committee size; financial reporting quality is the dependent variable (total accrual basis method).

Corporate Governance (CG), Financial Reporting Quality (FRQ), Malaysia, Board Size (BS), Board Independence (BI), Board Gender Diversity (BGD), Instituitional Ownership (IO), State Ownership (SO), Managerial Ownership (MO), Audit Committee Independence (ACI), Audit Committee Expertise (ACE), Audit Committee Size (ACS).