Earnings management(EM)firmsproduce less predictable accounting earnings that do not reflect the company's genuine financial success. However, EM isregarded as one of the most significant issues regarding financial reporting, especially in light of the COVID-19pandemic. Nevertheless, this paper aims to investigate the effect of corporate governance mechanisms on earnings managementin Malaysian manufacturing companies(MMCs).Data was collected from 2010 to 2019 for MMCs. Byhighlightingthe updating of corporate governance rules,themarket value andcompetitiveness of institutions will improve. Moreover,this paper provides evidence ofthe effect of corporate governance on earnings management. Therefore, the results may help policymakersto take a new approach to the development of corporate governance instructions,andstakeholders,which would enhance earnings quality and improve the quality of financial reports. This could help them build amorecomprehensive picture of the firm and improve thedecision-making process.Contribution/Originality:This paper contributes to the body of knowledge and reduces the gapsrelated toearnings management inMalaysia. We formulateda model to includethe characteristics of ownership structures, boardsof directors, audit committees, and external auditor factors. In addition, wemeasuredthe corporate governance process anditseffect onfinancial performance.This paper contributes to the development of a model linking with corporate governance mechanisms and earnings management in manufacturing companies; Which helps companies develop a governance system to increase theirfuture profits. The study also contributed to the use of a set of control variables to examine the relationship between corporate governance mechanisms and earnings management in manufacturing companies.Asian Economic and Financial ReviewISSN(e): 2222-6737ISSN(p): 2305-2147DOI: 10.55493/5002.v12i5.4490Vol. 12, No. 5, 354-367.© 2022 AESS Publications. All Rights Reserved.URL: www.aessweb.com