Fawwaz Ali Taha AbabnehNur Hidayah LailiKhairil Faizal Khairi2024-05-282024-05-2820222022-6-202789-8482420-30https://journal-jasf.com/article/Mgq3iZnuGVhttp://www.i-csrs.org/Volumes/jasf/vol.2/2.2.pdfhttps://oarep.usim.edu.my/handle/123456789/5711Journal of Administrative Sciences and Fintech (JASF) ISSN: 2789-8482; Vol. 2, No. 1, March 2022Role of external auditing on improving the corporate governance is not clearly among the Arabian companies. The purpose of this study is to review and examine the relationship between external auditing and corporate governance in Arab countries. Related literature was extracted from reliable sources and filtering was conducted to select the articles that fit in the scope of this study. The findings indicate that countries such as Algeria and Iraq received the largest number of articles. Time of the studies is limited to six years with the majority are adopting secondary data or time series data approach. For studies with a questionnaire, approach, the sample size was small and accountants were mainly the respondents of these studies. Listed companies received the majority of the studies and articles related to the issue is increasing. The future work is suggested to investigate the relationship in other countries and to adopt qualitative and quantitative approach using larger sample size or time frame to enhance the generalizabilityenAuditing, External auditing, corporate governance, Arab countries.Article92221